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

section 201(1) and 201(1A) of the Income-tax Act, 1961 ( in ITA Nos.34 & 35/Jab/2014 DCIT vs Orient Paper Mills short “the Act”) for non-deduction of tax at source on payment made to Italian company for supply of manufacturing plant of tissue paper. The issue-in-dispute involved in both these appeals being common, both these appeals were

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