M/S. Hotel Ashok Garden , Dharwad vs The Income Tax Officer, Ward-1(1), , ... on 6 February, 2023
would be
relevant to refer to the provisions of Section 190 , Section 199 , Section
206C and the Rule 37BA(2)(i) of Income tax Rules ... this section shall prejudice the charge of tax on such
income under the provisions of sub-section (1) of section 4 ."
Section 199 reads