2023 (6) TMI 1406

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..... THE HON'BLE MR JUSTICE T. G. SHIVASHANKARE GOWDA FOR THE APPELLANTS : BY SHRI. M. DILIP, STANDING COUNSEL JUDGMENT This appeal by the Revenue challenging the order dated April 11, 2022 in IT(IT)A No.4/Bang/2014 for the A.Y.2011-12 has been filed to consider the following questions of law: 1. Whether, on the facts and in the circumstances of the case, the Tribunal is justified in holdi .....

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..... es of the case, the Tribunal's order can be said as perverse in nature in not appreciating that Notification dated 24/6/2016 issued by CBDT only relaxed the condition of the tax at high rate under section 206AA in case of Non- Residents only if the deductee furnishes details and documents specified in sub clause(2) of the notification? 2. To a pointed question as to whether the issues raised in .....

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