ITAT Special Bench on Section 206AA– dissenting view on tax rate

Objective a) A reader should be able to come to his / her own conclusion by applying the legislative enactments and judicial pronouncements to the facts of the case. While re-producing any portion of legislative enactment or judicial pronouncement, it is para phrased and emphasis is supplied by way of underline. Structure-: b) The article gives authors own analysis. This article is based on a judicial pronouncement and is divided into following parts. PART – I – case explained briefly. Part – II – dissenting view of author Background Reducing the compass Undisputed Facts Aut...