NATIONAL PETROLEUM CONSTRUCTION COMPANY vs. DEPUTY COMMISSIONER OF INCOME TAX CIRCLE 2(2) INTERNATIONAL TAXATION NEW DELHI
Appeal is hereby allowed to the extent
C.A. No.-004964-004964 - 2022Supreme Court29 Jul 2022
Bench: HON'BLE MS. JUSTICE INDIRA BANERJEE
Section 143(1)Section 197
194C, 194D, 194G, 194H,
194-I, 194J, 194K, 194LA, 194LBB, 194LBC, 194M,
49[194-O] and 195, the Assessing Officer is
satisfied that the total income of the recipient
justifies the deduction of income-tax at any lower
rates or no deduction of income-tax, as the case
may be, the Assessing Officer shall, on an
application made
