COMMISSIONER OF INCOME-TAX versus WESMAN ENGG. CO. P. LTD.
Once an appeal is filed under section 248 of the Indian Income Tax Act, 1961, on the application against the order under section 195 (2) of the Income-tax Officer, the application for determining the proportion of immovable amount of compensation For the purpose of deducting tax deductions from the Resident, the Appellate Assistant Commissioner is eligible to pass an order in relation to the amount of tax deducted or look at the proportion of the amount received under his provisions. Please. The right to appeal under Section 248 of the Act, as determined by the Income-tax Officer, is not limited to full denial, but also discloses the partial denial, which quotes part of the tax deduction payment at source.
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