DEPUTY COMMISSIONER OF INCOME TAX, JABALPUR vs. ORIENT PAPER MILLS PROP. M/S ORIENT PAPERS &,

In the result, both the appeals filed by the Revenue are dismissed

Bench: Shri Om Prakash Kantshri Pavan Kumar Gadale

TDS on the specific portion of payment in terms of section 195(2) of the Act. 8. Conversely, Ld. Counsel for the assessee, relying on the order of the Ld. CIT(A), submitted that the contract was primarily for the supply of a manufacturing plant, and the installation work was carried out by the assessee using Indian contractors

DEPUTY COMMISSIONER OF INCOME TAX, JABALPUR vs. ORIENT PAPER MILLS PROP. M/S ORIENT PAPERS &,

In the result, both the appeals filed by the Revenue are dismissed