31 results for “TDS”+ Section 10(14)clear
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In the result, revenue’s appeal stands dismissed
Bench: : Shri S. Rifaur Rahman & Shri Sunil Kumar Singhassessment Year: 2020-21
10. Hon’ble Supreme Court in GE India Technology Centre (supra) has explained the scope and ambit of section 195 of the Act. Hon’ble Apex Court has categorically held that the expression “any other sum chargeable under the provisions of the Act” in section 195 of the Act was elucidated and explained by holding that if payment is made