(Per : HONOURABLE THE CHIEF JUSTICE MR. K.S.RADHAKRISHNAN) Heard learned counsel for the appellant.
Admit.
Issue notice of admission to the respondent on the following substantial questions of law.
(A) Whether on the facts and circumstances of the case, the Appellate Tribunal is justified in law in applying the ratio of the case of Rishikesh Apartments Co-operative Housing Society, 119 Taxman 239 (Guj.)?
(B) Whether on the facts and circumstances of the case, the Appellate Tribunal is justified in law by not considering the provisions of Section 195(2) of the I.T.Act, 1961, being payment to non-resident?
(K.S. RADHAKRISHNAN, C.J.) (AKIL KURESHI, J.) kailash Top