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Acit(Tds) Circle - 1, Kolkata, Kolkata vs M/S. Earnest Towers Pvt. Ltd., Kolkata on 19 January, 2018
cites
The Income Tax Act, 1961
Commissioner Of Income-Tax, Assam Etc vs The Panbari Tea Co. Ltd on 19 April, 1965
4. That on the facts & circumstances of the case, the Ld. CIT(A) failed to
appreciate the applicability of the ratio of judicial pronouncement in the case
of CIT vs. Panbari Tea Co. Ltd. [57 ITR 422 (SC)(1965)] on the issue.
Section 194 in The Income Tax Act, 1961 [Entire Act]
Section 194A in The Income Tax Act, 1961 [Entire Act]
Section 250 in The Income Tax Act, 1961 [Entire Act]
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