J.P TOBACO PRODUCTS PVT. LTD. vs. ASSISTANT COMMISSIONER OF INCOME TAX,
In the result, both the appeals of the assessee are allowed
ITA 230/JAB/2015[2008-09]Status: DisposedITAT Jabalpur10 Dec 2019AY 2008-09
Bench: Shri Bhavnesh Saini & Shri Sanjay Arora
Section 192Section 193Section 194Section 194ASection 194BSection 194CSection 194DSection 194ESection 194FSection 194G
196C or the income of Foreign Institutional Investors from securities referred to in section 196D is credited by a personto the account of the payee as on the date up to which the accounts of such person are made, within two months of the expiration of the month in which date falls.’
(2) in any other case, within one week
