M/S. DEVICE DRIVEN (INDIA) PVT. LTD. vs. THE COMMISSIONER OF INCOME TAX
ITA/257/2014HC Kerala13 Oct 2020
Bench: HONOURABLE MR.JUSTICE K.VINOD CHANDRAN,HONOURABLE MR. JUSTICE T.R.RAVI
Section 10ASection 10BSection 143(1)Section 195Section 40Section 9(1)(vii)
TDS) [(2010)
321 ITR 31 (Karn)] the Karnataka High Court held that the
effect of the Supreme Court decision in Ishikawajima had
not been obliterated. Insofar as how the explanation has to
be construed, reliance has been placed on Sedco Forex
International Drill Inc. v. CIT [(2015) 279 ITR 310 (SC)].
5. Section 195 casts a liability on the person
