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)
TDS on the interests paid by the
assessee to the creditors. The first question which arises for
determination in these civil appeals is : whether it is open to
the directors of the assessee-company to contend before the
A.O., after search and survey operations, that the transactions
entered into by the assessee were for namesake and that they
actually related
