M/S.CARBON AND CHEMICALS (INDIA) LTD vs. THE COMMISSIONER OF INCOMETAX, KOCHI
ITR/70/2000HC Kerala01 Mar 2021
Bench: HONOURABLE MR.JUSTICE S.V.BHATTI,HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS
For Respondent: THE COMMISSIONER OF INCOMETAX
Section 143(1)(a)Section 201Section 256(1)Section 41(1)Section 41(1)(a)
TDS payable on the royalty amount and a further
amount of Rs.9,38,438/- towards interest, as per orders issued under
Section 201