M\S.CHENNAKESAVA VIJAYAWADA vs. THE COMMISSIONER OF INCOME TAX VIJAYAWAD

The Appeal is dismissed

Bench: GODA RAGHURAM,M.S.RAMACHANDRA RAO

TDS was deductible from the entire payment made to Messrs. Essar TAXAP/33/2000 6/27 JUDGMENT Projects Limited for the construction of refinery. When this issue travelled to the Tribunal, it concurred with the findings of the CIT [A] by discussing at length not only the order of CIT [A] but also independently examining the issue and in terms held that there