CENTRAL POWER RESEARCH INSTITUTE vs. UNION OF INDIA
WP/15476/2014HC Karnataka12 Jun 2015
Bench: The Hon’Ble Mr.Justice Aravind Kumar
Section 234E
206 would be treated as a payment of tax on
behalf of the person from whose income the deduction
was made. An assessee while computing his income for
being assessed under self assessment as provided under
Section 140A will construe the deductions made on his
behalf as a component in his return of income for
claiming deduction
