M/S.KARNATAKA POWER TRANSMISSION vs. THE DEPUTY COMMISSIONER OF

In the result, the appeals are allowed

Bench: S.SUJATHA,N.K.PATIL

TDS on dividend payments 12. Subsequent to passing of Finance Act, 2008, though with retrospective effect from 01.06.2002, the term ‘any such person’ that existed in the old provision was substituted by the terms ‘any person’. A new clause, clause a of sub-section(1) of Section 201

STATE BANK OF INDIA vs. THE ASSISTANT COMMISSIONER

Appeals stand dismissed