Bench: Shri Om Prakash Kantshri Pavan Kumar Gadale
46A of 1.T. Rule 1962. 2 | P a g e ITA Nos.34 & 35/Jab/2014 DCIT vs Orient Paper Mills 4. Whether on the fact and in circumstances of the case and in law, the Ld.CIT(A) has justified in holding that the income arises due to supplies & services from the contract assigned by the agreement dated 30/07/2007 to TESCOTEC S.P.A