Appearance vs Heard Mr. M. R. Bhatt Learned ...

(Per : HONOURABLE MR.JUSTICE V. M. SAHAI) 1.0 Heard Mr. M. R. Bhatt learned senior counsel for the appellant and Mr. S. N. Soparkar, learned senior counsel, assisted by Mr. Monaal J. Davawala, learned counsel for the respondent.

2.0 Admit.

3.0 We formulate the following substantial question of law.

"Whether the Appellate Tribunal is right in law and on facts in deleting the demand of Rs.8,80,036/- raised u/s. 201(1) read with 201(IA) for the A.Y. 2001-02 for non deduction of tax at source from the payment made towards education expenses of the children of assesse's employees?"

[V.

M. SAHAI, J.] [N.

V. ANJARIA, J.] Amit Top