2019 (4) TMI 1453

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....NO. 215 OF 2017 - -<br>Income Tax<br>AKIL KURESHI AND SARANG V. KOTWAL, JJ. For the Appellant : Mr. Suresh Kumar For the Respondent : Ms. Neelam Jadhav ORDER P.C.: 1. This appeal is filed by the ....

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....estion relates to the applicability of Section 194A of the Income Tax Act, 1961 in relation to the payment of bank guarantee commission. Learned counsel for the revenue candidly pointed out that in ca....