COMMISSIONER OF INCOME TAX V vs. M/S NESTLE INDIA LTD.
The appeals are dismissed
ITA/1474/2006HC Delhi06 Feb 2009
Bench: CASES PERTAINING TO SPL.DIVISION BENCHES
234B(1)
was brought about so as to specifically provide for reduction of the tax
determined under section 143(1) or upon a regular assessment by, inter
alia, the available tax credit under section 115JAA in addition to the
existing reduction of TDS