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
va)
of section 28,
shall, at the time of credit of such sum
to the account of the payee or at the time of
payment thereof in cash or by issue of a
cheque or draft or by any other mode,
whichever is earlier, deduct an amount equal
to 55[two per cent of such sum in case of
fees
