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 u/s.195. I find substantial force in the appellant's submissions. As per clause 6.2 of the agreement "Machine Pre- Assembly", the contractor was required to pre-assemble the plant at their workshop prior to shipment in order to facilitate field erection. The different sections and their pre-assembling chronology are given therein. This important clause determines the completion

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