2015 (8) TMI 1375

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..... or the A.Y. 2009-10. 2. Two issues have been raised by the Revenue in this appeal, viz., jurisdiction of the CIT(A), Noida to pass the order and deletion of demand created by the Addl.CIT(TDS) Ghaziabad u/s 201(1) and 201(1A) of the Income-tax Act, 1961 (hereinafter also called 'the Act') towards failure of the assessee to deduct tax at source from the interest paid by it to New Okhla Industrial .....

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..... 5.11.2014, it vested in CIT(A), Noida. It has, therefore, been held that only the CIT(A), Noida had rightful jurisdiction over the appeal emanating from the order passed by the Addl. CIT(TDS), Ghaziabad. On merits, it has been held that the payment of interest by the banks to NOIDA does not require any tax withholding as the same is covered u/s 194A(3)(iii)(f). Resultantly, the order passed by the .....

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