Revision : IT Where assessee-company, engaged in business of providing online games service, deducted TDS on winning amount paid to players of game of Rummy, when prize money paid was more than Rs. 10,000 as per provisions of section 194B, since Assessing Officer had not examined or verified details furnished by assessee regarding deduction of tax as per provisions of section 194B, Commissioner was justified in setting aside assessment order for limited purpose of examining issue of deduction of TDS under section 194B – Play Games24x7 (P.) Ltd. v. Deputy Commissioner of Income-tax – [2024] 158 taxmann.com 484 (Mumbai – Trib.)
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