ITO TDS -II, V. M/s. VIP Industries Lt.,

ITA 732/PUN/2009

• Counselvise Citation: [2010] 135 COUNSELVISE.COM (IT) 3153 (ITAT-PUNE)
• Duration Of Justice: 1 year(s) 5 month(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 19-11-2010
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: Not Allotted
• Assessment Year: misc
• Appeal Filed On: 18-06-2009
• Result in Favour of: Assessee
• Court: TRIBUNAL

Judgement Text

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