2019 (1) TMI 1968

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..... gainst the appellant. Interest u/s.244A (2) - there was a delay in furnishing the TDS Certificates by the assessee - HELD THAT:- Tribunal has recorded a finding on fact to the effect that the delay in furnishing the TDS Certificates was not attributable to the assessee. In fact, the assessee claimed credit to the extent of ₹ 1,10,70,255/-.But, the Assessing Officer gave credit only t .....

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..... ssessee is entitled for depreciation @ 40% on vehicles given on lease under hire purchase agreement? II. Whether, on the facts and in the circumstances of the case, the Tribunal is correct in law in directing the Assessing Officer to allow interest u/s.244A (2) despite the fact that there was a delay in furnishing the TDS Certificates by the assessee? 2. Heard Sri J.V. Prasad, lear ned Seni .....

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..... recorded a factual finding that the assessee had no control in respect of the issue of TDS Certificate. 5. In the light of such factual findings, we do not think that the second question of law arises for consideration in this case. 6. In view of the above, the appeal is dismissed. However, there shall be no order as to costs. As a sequel, miscellaneous applications, if any, pending in th .....

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