https://www.taxtmi.com/caselaws?id=62943 The Tribunal upheld the Commissioner of Income Tax (Appeals)'s decision, ruling that tax liability should be determined with reference to section 44BB and not section 195A. The appeals of the Revenue were dismissed based on the detailed analysis and precedents presented in the case, emphasizing the application of section 44BB for computation overruling section 28(iv) of the Income-tax Act, 1961. en-us Thu, 12 Aug 1999 00:00:00 +0530 Tue, 25 Jan 2011 17:14:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=62943 The Tribunal upheld the Commissioner of Income Tax (Appeals)'s decision, ruling that tax liability should be determined with reference to section 44BB and not section 195A. The appeals of the Revenue were dismissed based on the detailed analysis and precedents presented in the case, emphasizing the application of section 44BB for computation overruling section 28(iv) of the Income-tax Act, 1961. Case-Laws Income Tax Thu, 12 Aug 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=62943