State Bank of India Vs ITO (ITAT Agra)
Case ke facts
SBI par foreign LFC payments par TDS default ka notice aya tha. Par Madras High Court ne pehle hi instruction de diya tha ki aise payments mein koi TDS nahi katega jab tak direction hai.
Mudda (Issue)
Kya Madras High Court ke protection ke baad TDS demand lag sakti hai?
Faisla (Held)
ITAT ne saari TDS demands hata di. Bola jab tak court ka direction hai tab tak department interest ya penalty nahi maang sakta.
Practical takeaway
Agar kisi court ka saf direction aa chuka hai to wahi follow karo. Department extra tax ya interest nahi maang sakta.
Original report: TaxGuru
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WhatsApp par poochiyeIncome tax notice ka jawabAur Income Tax faisle
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Yeh summary public report par aadhaarit general jaankari hai, legal advice nahi. Poora faisla padhne ke liye original source dekhiye. Published on cgaindia.com: 2026-10-10.