Bank guarantee - Appellant-bank had given an unconditional on demand bank guarantee, which was invoked within its validity period - However, an application, whereof bank was not party, was filed for stay of payment under bank guarantee - High Court g
Section 254, read with section 201, of the Income-tax Act, 1961 - Appellate Tribunal - Powers of - Assessment years 1994-95 to 2000-01 - Tribunal, by order dated 30-11-2005, held that once revenue had collected tax in respect of impugned payments mad