COMMNR. OF INCOME TAX, BANGALORE vs. M/S. CENTURY BUILDING INDUSTRIES PVT.LTD
C.A. No.-006820-006820 - 2005Supreme Court10 Aug 2007
For Respondent: M/s. Century Building Industries Pvt. Ltd
Section 133ASection 194ASection 194A(1)Section 201Section 201(1)
3) The provisions of sub-section (1) shall not apply-
(i) where the amount of such income or, as the
case may be, the aggregate of the amounts of
such income credited or paid or likely to be
credited or paid during the financial year by the
person referred to in sub-section (1) to the
account
