Reopening of assessment - TDS u/s 194J on services provided for ...

Reassessment of TDS on roaming charges u/s 194J invalid due to lack of new evidence by Assessing Officer.

April 11, 2018

Case Laws Income Tax AT

Reopening of assessment - TDS u/s 194J on services provided for roaming charges - The issue of roaming charges was deliberated upon during the original assessment, so, without bringing something new on record the AO should not have issued the reassessment notice. - AT

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Reopening of assessment - TDS u/s 194J on services provided for ...

Reassessment of TDS on roaming charges u/s 194J invalid due to lack of new evidence by Assessing Officer.

April 11, 2018

Case Laws Income Tax AT

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