MAHIM PATRAN P. LTD,NEW DELHI vs. PR. CIT -2, AGRA
In the result, the appeals are dismissed
ITA 195/AGR/2015[2010-11]Status: DisposedITAT Agra02 Sept 2019AY 2010-11
Bench: : Shri Laliet Kumar & Dr. Mitha Lal Meena
Section 143(3)Section 199(1)Section 205Section 263
192 and paid to the Central Government shall be treated as the tax paid on behalf of the person in respect of whose income such pay mem of tax has been made.
(3) The Board may, for the purposes of giving credit in respect of tax deducted or tax paid in terms of the provisions of this Chapter, make such