EAST INDIA HOTELS LTD. versus C. R. SHEKHAR REDDY
The Income Tax Authorities are required to act within the powers and duties assigned to them under the Income Tax Act. Cannot claim to use any hereditary power to issue clarification of ambiguous legal provisions. Can be exercised by the delegates of the Special Representative under certain conditions. CIT will not abide by any explanation of which the Indian Income Tax Act, 1961, Sections 116, 119, 194C and 298 are not obliged to deduct certain facilities from payments to the five star hotels. Will be.
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