2019 (2) TMI 650

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..... f Section 194H of the Act, therefore, would not arise. No question of law arises. See Commissioner of Income Tax (TDS)-1 Vs. Larsen & Toubro Ltd. [2018 (12) TMI 991 - BOMBAY HIGH COURT]. - Income Tax Appeal No.1382 of 2016 With Income Tax Appeal No.1392 of 2016 - - - Dated:- 18-1-2019 - Akil Kureshi And M.S. Sanklecha, JJ. For the Appellant : Mr. Suresh Kumar For the Respondent : Mr.R .....

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..... reating the Assessee in default u/s 201(1) in respect of amount of tax which has not been deducted u/s 194H of the Act and levying interest u/s 201(1A) of the Act? III. Whether on the facts and in the circumstances of the case and in law, the ITAT is correct in holding that there does not exist Principal Agent relationship between the Assessee and the Banks and thereby clearly ignoring the f .....

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..... ue had filed an appeal against the judgment of the Tribunal in case of Kotak Securities Ltd but that the appeal was withdrawn on the ground of low tax effect. He has, however, made available a copy of the judgment of the Tribunal in the said case which contains a detailed discussion on the issue at hand. In the said judgment, the Tribunal referred to Section 194H of the Act which requires an .....

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