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2001 (12) TMI 196 - AT - Income Tax
Extract:
....... was not under any obligation to deduct tax at source from related remittances to NTM. For the reasons set out above, we support the conclusions arrived at by the learned CIT(A) and decline to interfere in the matter. 26. In the result, ITA Nos. 973/Cal./98 is also dismissed. 7. To sum up, all the three appeals, filed by the Revenue, are dismissed.