2016 (2) TMI 1367

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....stice S. Ravindra Bhat And Ms. Justice Deepa Sharma For the Appellant : Sh. Jagat Arora, Advocate For the Respondent : Sh. Mohan Lal Sharma, Sh. Vijay Kaushal and Sh. R.K. Jain, Advocates. ORDER ....

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....and entitled to claim, having regard to the provisions of Section 89 of the Income Tax Act, 1961 for spread-over of the income tax liability (calculated on lump sum basis while deducting TDS). If an a....