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2000 (7) TMI 213 - ITAT CALCUTTA-EExtract: .......alleged non-deduction of tax at source in such a situation more so in view of Madhya Pradesh High Court decision in the case of Gwalior Rayon Silk Co. Ltd v. CIT 1983 140 ITR 832 referred to the order of Dy. C.I.T. (A). For the reasons stated above, we uphold the order of the Dy. C.I.T.(A) even on merits. 10. In the result, the appeal is dismissed.
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