THE COMMISSIONER OF INCOME TAX vs. M/S HINDUSTAN LEVER LTD
In the result, appeals filed by the revenue fail
ITA/144/2007HC Karnataka30 Aug 2013
Bench: B.MANOHAR,DILIP B.BHOSALE
Section 194BSection 260
TDS need be deducted in
respect of a sum of Rs.54,73,643/- where
gifts
like
car,
gold,
silver
etc.,
were
distributed to 3rd parties under price scheme
without taking into consideration proviso to
Section 194B
