https://www.taxtmi.com/caselaws?id=64912 The appellate tribunal directed the Commissioner (Appeals) to admit the appeal regarding the dispute over the rate of tax deduction under sections 115A and 195 of the Income-tax Act, 1961. The tribunal found that the assessee had met the conditions of section 248 by paying tax at 40%, making the appeal maintainable. The tribunal ruled in favor of the assessee-company, allowing the appeal and instructing the Commissioner (Appeals) to determine whether the rate of tax deduction should be 20% or 40%. en-us Thu, 06 Nov 1986 00:00:00 +0530 Fri, 11 Feb 2011 11:18:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=64912 The appellate tribunal directed the Commissioner (Appeals) to admit the appeal regarding the dispute over the rate of tax deduction under sections 115A and 195 of the Income-tax Act, 1961. The tribunal found that the assessee had met the conditions of section 248 by paying tax at 40%, making the appeal maintainable. The tribunal ruled in favor of the assessee-company, allowing the appeal and instructing the Commissioner (Appeals) to determine whether the rate of tax deduction should be 20% or 40%. Case-Laws Income Tax Thu, 06 Nov 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=64912