The Commissioner of Income Tax-I, vs. M/s. Celestial Laboratories Limited,
In the result, the appeal is disposed of
ITTA/303/2013HC Telangana17 Jul 2013
Section 133ASection 194JSection 201Section 201(1)Section 260Section 260A
TDS as
prescribed under Section 194J has been upheld by the
Bombay as well as Delhi High Court except to the extent
of penalty as prescribed under Section 271C. It is also
argued that the person referred to in Section 194J and
Explanation (a) appended to Section 194J(1) need not
himself / herself is to be a Doctor and therefore
