2017 (11) TMI 174

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....questions urged by the Revenue in this appeal against the order dated 4th November, 2016 passed by the Income Tax Appellate Tribunal (ITAT) in ITA No. 108/Del/2016 for the Assessment Year (AY) 2011-12 read as under: "A. Whether on facts and in the circumstances of the case the Ld. ITAT was correct in law in holding that the Assessee was not liable to withhold tax under section 195 of the ....