PR. COMMISSIONER OF INCOME TAX, TDS Vs. THE SENIOR MANAGER (FINANCE), BHARAT HEAVY ELECTRICALS LTD., JHAJJAR

JUDGEMENT

(1.) This is an appeal against the order of the Income Tax Appellate Tribunal dismissing the appeal filed by the appellant against the order of the Commissioner of Income Tax (Appeals) allowing the respondent/assessee's appeal against the assessment order. This appeal pertains to the assessment year 2012-2013.

(2.) According to the appellant, the following substantial questions of law arise:-

(3.) The appeal is admitted on questions (ii) and (iv). Question (iii) is linked to question (i). Questions (ii) and (iv) are linked to each other.