2018 (7) TMI 2269

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..... hereon, except where chargeability of interest itself is in dispute. Thus, while calculating the tax effect in the instant case, one has to exclude the interest of Rs.5,52,885/- determined by the AO u/s 201(1A) - Thereby the tax effect herein does not exceed the monetary limit of Rs.20,00,000/- fixed for filing appeal before the Tribunal. Appeal filed by the revenue is dismissed as not pressed. .....

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..... DS u/s 194C of the Act without appreciating that the payment made under composite agreement for collection, transportation, treatment or disposal of hazardous waste, is liable for deduction of tax u/s 194J and not u/s 194C being rendering of a technical service for disposal of hazardous waste . 3. At the beginning of the hearing, the Ld. counsel of the assessee brought to our notice Circular .....

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..... ff to Rs.21,32,560/- In the above Circular, it has been clarified that tax effect shall be tax including applicable surcharge and cess. However, the tax will not include any interest thereon, except where chargeability of interest itself is in dispute. Thus, while calculating the tax effect in the instant case, one has to exclude the interest of Rs.5,52,885/- .....

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