Gujarat H.C : Where income on which tax has been deducted at source is assessable in hands of a person other than deductee, credit can be given to such other person provided three conditions contained in rule 37BA(2) are satisfied
High Court Of Gujarat Naresh Bhavani Shah (HUF) v. CIT Section 199 Assessment year 2012-13 Akil Kureshi And Biren Vaishnav, […]