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
1) Any deduction made in accordance with the foregoing provisions of this chapter and paid to the credit of the central government shall be treated as a payment of tax on behalf of the person from whose income the deduction was made, or the owner of the security, or of the depositor or of the owner of the property