deduction at source in view of the provisions of
section 194J of the Act?
(b) Whether the Ld. ITAT erred in holding that the
payment ... section 201 (1A) of the said Act, as they
had not deducted tax at source which they were liable to deduct
under section 194J
deduct TDS under Section 194J if Explanation (a) applies. Sub- section
(1) to Section 194J uses the expression "any person... who is
responsible ... paying" has been defined in Section 204 of the Act. The said section
stipulates that for section 194J , the expression "person responsible
deduction at source in view of the provisions of
section 194J of the Act?
(b) Whether the Ld. ITAT erred in holding that the
payment ... section 201 (1A) of the said Act, as they
had not deducted tax at source which they were liable to deduct
under section 194J
deduction at source in view of the provisions of
section 194J of the Act?
(b) Whether the Ld. ITAT erred in holding that the
payment ... section 201 (1A) of the said Act, as they
had not deducted tax at source which they were liable to deduct
under section 194J
deduction at source in view of the provisions of
section 194J of the Act?
(b) Whether the Ld. ITAT erred in holding that the
payment ... section 201 (1A) of the said Act, as they
had not deducted tax at source which they were liable to deduct
under section 194J
deduction at source in view of the provisions of
section 194J of the Act?
(b) Whether the Ld. ITAT erred in holding that the
payment ... section 201 (1A) of the said Act, as they
had not deducted tax at source which they were liable to deduct
under section 194J
deduction at source in view of the provisions of
section 194J of the Act?
(b) Whether the Ld. ITAT erred in holding that the
payment ... section 201 (1A) of the said Act, as they
had not deducted tax at source which they were liable to deduct
under section 194J
deduction at source in view of the provisions of
section 194J of the Act?
(b) Whether the Ld. ITAT erred in holding that the
payment ... section 201 (1A) of the said Act, as they
had not deducted tax at source which they were liable to deduct
under section 194J
deduction at source in view of the provisions of
section 194J of the Act?
(b) Whether the Ld. ITAT erred in holding that the
payment ... section 201 (1A) of the said Act, as they
had not deducted tax at source which they were liable to deduct
under section 194J
deduction at source in view of the provisions of
section 194J of the Act?
(b) Whether the Ld. ITAT erred in holding that the
payment ... section 201 (1A) of the said Act, as they
had not deducted tax at source which they were liable to deduct
under section 194J
