PRINCIPAL COMMISSIONER OF INCOME TAX-3, KOLKATA vs. M/S. EIH LTD
In the result, the appeal filed by the revenue is
ITAT/34/2020HC Calcutta16 Dec 2021
Bench: HON'BLE JUSTICE T. S. SIVAGNANAM,HON'BLE JUSTICE HIRANMAY BHATTACHARYYA
Section 14ASection 194HSection 195Section 260ASection 40Section 9(1)
TDS under Section 195 of the Act can be held liable to
deduct such sums, at a time when Explanation