THE COMMISSIONER OF INCOME TAX vs. M/S MANIPAL HEALTH SYSTEMS PVT LTD
Appeals are partly allowed to the extent indicated
ITA/747/2009HC Karnataka09 Mar 2015
Bench: S.SUJATHA,VINEET SARAN
Section 133Section 192Section 194Section 194JSection 201(1)Section 260
TDS),
CIRCLE-18(1), BANGALORE, IN THE INTEREST OF JUSTICE
AND EQUITY.
THESE
APPEALS
HAVING
BEEN
HEARD
AND
RESERVED FOR JUDGMENT ON 25TH FEBRUARY 2015,
COMING ON FOR PRONOUNCEMENT OF JUDGMENT THIS
DAY, SUJATHA J., DELIVERED THE FOLLOWING:
JUDGMENT
Revenue is in appeal under Section 260-A of the
Income Tax Act, 1961 (hereinafter referred