2015 (2) TMI 1271

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.... of challenge in the appeal is a judgment and order dated 30th August, 2006 by which the learned Tribunal agreeing with the views of the assessing officer and the CIT(A) rejected the contention of the assessee. The assessee has once again come up before this Court. 2. The question of law at the time of admission framed was as follows: "Whether on a true and proper interpretation of the provision....

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....art to deduct tax at source. 4. Mr. Nizamuddin, learned advocate appearing for the revenue, has disputed this submission made by Mr. Khaitan. He drew our attention to a judgment in the case of Hindustan Coca Cola Beverage (P.) Ltd. v. CIT [2007] 293 ITR 226/163 Taxman 355 (SC) wherein the following views were taken : "Be that as it may, the Circular No.275/201/95-IT)(B), dated 29-1-1997 issued b....