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| The Tax Publishers2019 TaxPub(DT) 8218 (SC) INCOME TAX ACT, 1961
Section 261 Section 194
Where the department preferred SLP to appeal against the judgment of Bombay High court in Pr. CIT v. M/s. NGC Networks Ltd. [ITA No. 1783 of 2016, dt. 5-3-2019] : 2019 TaxPub(DT) 3504 (Bom-HC), whereby the High Court held that the issue raised in appeal stands concluded in favour of assessee by the decision of the court in assessee's own case, viz., CIT v. NGC Networks (India) (P) Ltd. [ITA No. 398 of 215] rendered on 29-1-2018 : 2018 TaxPub(DT) 1047 (Bom-HC), thus no substantial question of law arose, the Supreme Court dismissed the SLP, however, keeping the question of law open.
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Appeal (Supreme Court) - Special leave petition - Tax deduction at source under section 194J - Channel Placement fees--Applicability
Department preferred SLP to appeal against the judgment of Bombay High Court in Pr. CIT v. M/s. NGC Networks Ltd. [ITA No. 1783 of 2016, dt. 5-3-2019] : 2019 TaxPub(DT) 3504 (Bom-HC), whereby the High Court held that the issue raised in appeal stands concluded in favour of assessee by the decision of the court in assessee's own case, viz., CIT v. NGC Networks (India) (P) Ltd. [ITA No. 398 of 215] rendered on 29-1-2018 : 2018 TaxPub(DT) 1047 (Bom-HC), thus no substantial question of law arose.Held: The Supreme Court dismissed the SLP, however, keeping the question of law open.
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