NICE LTD vs. ASSISTANT COMMISSIONER OF INCOME TAX

Bench: SATISH CHANDRA SHARMA,S VISHWAJITH SHETTY

47, 52, 168 & 169 as under: “27. The machinery provision contained in Section 195 of the Income Tax Act is inextricably linked with the charging provision ITA 7/2019 7 contained in Section 9 read with Section 4 of the Income Tax Act, as a result of which, a person resident in India, responsible for paying a sum of money, “chargeable

STATE BANK OF INDIA vs. THE ASSISTANT COMMISSIONER

Appeals stand dismissed