| COURT: | ITAT Cochin |
| CORAM: | Chandra Poojari (AM), N.R.S. Ganesan (JM) |
| SECTION(S): | 40(a)(ia) |
| GENRE: | Domestic Tax |
| CATCH WORDS: | TDS disallowance |
| COUNSEL: | CBM Warrier |
| DATE: | September 24, 2014 (Date of pronouncement) |
| DATE: | October 5, 2014 (Date of publication) |
| AY: | |
| FILE: | Click here to view full post with file download link |
| CITATION: | |
| S. 40(a)(ia): Verdict in Merilyn Shipping & Vector Shipping (All HC) cannot be followed in view of Crescent Export Syndicate (Cal HC), Sikandarkhan N Tunvar (Guj HC) & Rishti Stock & Shares | |
(i) We have also carefully gone through the judgment of the Allahabad High Court in CIT vs M/s Vector Shipping Services (P) Ltd (supra), copy of which is filed by the assessee. The Allahabad High Court, after reproducing the relevant …
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