Court : Income Tax Appellate Tribunal ITAT Kolkata
Reported in : (2002)82ITD239(Kol.)
1. As these three appeals relate to the same assessee and involve somewhat identical issues, we are taking up all these appeals together, as a matter of convenience, for disposal by way of this way of this consolidated order. In all the appeals, common ground of the Revenue is that on the facts and in the circumstances of the case, the CIT(A) has erred in concluding that the AO was not justified in refusing the NOC to the assessee and in directing that 'the tax already deducted at source should be refunded to the assessee as it was not incumbent on the part of the assessee to deduct tax at source'. To put it in simple words, Revenue is aggrieved that CIT(A) erred in holding that no tax was required to be deducted from certain remittances made by the respondent.2. We will first take up ITA Nos. 970 and 971/Cal/1998 which relate to the respondent's liability of deducting tax at source from two payments, amounting to French Francs 5,14,790 and French Francs 3,14,950 covered by the respec...
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