2019 (4) TMI 1453

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....- 16-4-2019<br>INCOME TAX APPEAL 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 ....

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....fication No.56/2012 dated 31.12.2012?" 2. The question relates to the applicability of Section 194A of the Income Tax Act, 1961 in relation to the payment of bank guarantee commission. Learned coun....