THE PRINCIPAL COMMISSIONER OF INCOME TAX vs. USHA MURUGAN

Bench: HONOURABLE MR.JUSTICE S.V.BHATTI,HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS

194 H is attracted. At this juncture, to avoid reiteration of what has been held as a fact we deem it very useful to refer to the consideration of this aspect by the CIT (Appeals). In his order dated 04.06.2013, the learned CIT (Appeals) first had taken up for consideration the scope and applicability of Section 194H