Home Case Index All Cases Income Tax Income Tax + AT Income Tax - 2003 (12) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2003 (12) TMI 270 - AT - Income TaxExtract: .......agreement is covered by any other provisions of the Act for the purpose of tax deducted at source but are not covered by s. 194-I of the Act, in the light of the facts and circumstances of this case. The order of the authorities below passed under s. 201(1) r/w s. 194-I are cancelled. 7. In the result, the appeal, filed by the assessee, is allowed.
|