AdvertisementDCIT Vs Wockhardt Limited (ITAT Mumbai) The Income Tax Appellate Tribunal (ITAT), Mumbai, decided the Revenue’s appeal against the order of the Commissioner of Income-tax (Appeals) [CIT(A)] for Assessment Year (AY) 2016-17. The appeal arose from an order passed by the Income-tax Officer (TDS) under Sections 201(1) and 201(1A) of the Income-tax Act, 1961. A survey under Section 133A(2A) was conducted at the assessee’s premises on 14.02.2017 to verify compliance with the TDS provisions contained in Chapter XVII-B of the Act. During the survey, certain discrepancies were noticed, lead...