M/S DIAMOND CEMENT vs. DEPUTY COMMISSIONER OF INCOME TAX,

In the result, the assessee’s appeals are allowed on the aforesaid terms

Bench: Sh. Sanjay Arora, Hon'Ble

section 201(1) and 201(1A) of the Income Tax Act, 1961 (‘the Act’ hereinafter) for the Assessment Years (AYs.) 2010-11 to 2012-13 vide, again, a common order dated 07/6/2013. 2. The common issue in these appeals, for each of the three years under reference, is the correct rate at which tax at source on the payments

M/S DIAMOND CEMENT vs. DEPUTY COMMISSIONER OF INCOME TAX,

In the result, the assessee’s appeals are allowed on the aforesaid terms