Dismissing the appeal of the revenue the Tribunal held for short deduction of tax no disallowance can be made. Followed, CIT v. S.K. Tekriwal (2014 361 ITR 432 (Cal.)(HC), CIT v. Kishor Rao (HUF) (2016) 387 ITR 196 (Karn.) (HC) (instead CIT v. PVS Memorial Hospital Ltd. (2016) 380 ITR 284 / (60 taxmann.com 69 (Ker.) (HC). Tribunal held that in the absence of any decision by jurisdictional High Court, decision of non-jurisdictional High Court which is favorable to the assessee had to be accepted. (AY. 2010-11)
ACIT v. Dish TV India Ltd. (2018) 194 TTJ 897/ 169 DTR 253 (Mum)(Trib.)
S. 40(a)(ia) : Amounts not deductible – Deduction at source – Short deduction – Precedent -Deducted the tax applying the provision of S.194C @2% instead of 194J @ 10%- No disallowances can be made.
[ S.194C, 194J ]