Home › Tax Laws › CIT .v. Jeevan Telecasting Corporation Ltd. (2018) 305 CTR 1001 / 171 DTR 145 / (2020)423 ITR 496 (Ker.)(HC)

CIT .v. Jeevan Telecasting Corporation Ltd. (2018) 305 CTR 1001 / 171 DTR 145 / (2020)423 ITR 496 (Ker.)(HC)

S. 201 : Deduction at source – Failure to deduct or pay –Remand matter – Tribunal being final fact finding body ought to have looked into facts of present case rather making a remand basis Supreme Court’s decision- Appeal of the revenue is partly allowed. [S. 271C]

On appeal the High Court held that:

  1. Tribunal being a creature of the statute, cannot adopt the directions issued by the Supreme Court without looking into the distinction on facts, on which the directions were issued as against the facts available in the case before it
  2. With respect to the payments of uplink charges and backhaul link usage charges, the Tribunal shall examine an expert as produced by the assessee. Appeal of revenue is partly allowed . On the tax deduction from payment of contracts, commission, rent, salary, professional and consultancy charges for the financial years 2003-04 to 2007-08, the assessee should produce sufficient evidence before the Tribunal as laid down in Circular No. 275/201/95-IT(B), dated January 29, 1997. Referred CIT v. Eli Lilly and Co. (India) P. Ltd. [2009] 312 ITR 225 (SC) a CIT v. Bharti Cellular Ltd. [2011] 330 ITR 239 (SC). (AY. 2004-05 to 2008-2009)