The representation was made before CBDT from time to time highlighting the difficulties faced while complying the provisions of section 194O of the Act. There was no response from the CBDT. On Writ the High Court directed the CBDT to consider and dispose the representation of assessee within a period of six weeks from the date of communication of the order by passing a reasoned and speaking order.
Mjunction Services Ltd. v. UOI (2021) 206 DTR 246 / 322 DTR 968 (Cal.)(HC)
S. 194O : Payment of certain sums by e-commerce operator to e-commerce participant-Tax deduction at source-Difficulties faced by assesses-CBDT was directed to consider and dispose representation within a period of sex weeks. [S. 119, Art. 226 ]