C.I.T. CENTRAL, JAIPUR vs. PRADEEP LUNAWAT
The appeals are disposed of accordingly
ITA/14/2011HC Rajasthan08 Nov 2019
Bench: SANGEET LODHA,VINIT KUMAR MATHUR
Section 2(13)Section 206CSection 3Section 6
7
Company (India) Private Ltd 1, Singapore Airlines Limited Versus
Commissioner of Income Tax, Delhi 2 and Hindustan Coca Cola
Beverage (P) Ltd. Versus Commissioner of Income Tax3.
15)
In all these cases it was held that the recipient of the income on which
TDS has not been deducted, even though it was liable to such
deduction under the Income
