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
56[one crore rupees in case of
25
business or fifty lakh rupees in case of
profession] during
the
financial
year
immediately preceding the financial year in
which such sum by way of fees for
professional services or technical services is
credited or paid, shall be liable to deduct
income-tax under this section :
Provided also that no individual
