Bombay H.C :Whether further proceedings under sections 163 and 195 operate in different fields and in instant case, since there was no material on record to suggest that certificate under section 195(2) was issued after considering applicability of section 163
High Court Of Bombay Aditya Birla Nuvo Ltd. vs. Deputy Director of Income-tax (International Taxation),4(2), Mumbai Section 9, J.P. Devadhar And A.A. Sayed, Jj. Writ Petition Nos.730 And 1837 Of 2009 38 And 345 Of 2010 July 14, 2011 JUDGMENT J.P. Devadhar, J. – Though the reliefs claimed in these four writ petitions are different, the …
