52 results for “TDS”+ Section 10B(8)clear
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In the result, we allow appeal of the assessee and delete penalty confirmed by the ld
Bench: Shri Rajpal Yadav & Shri Amarjit Singh
8. A perusal of the aforementioned findings of the Id. CIT(A) shows that he has followed the findings given in A.Y. 2006-07 wherein the First Appellate Authority has followed the decision taken in the case of SDBPL. We find that the appeal of SDBPL travelled up to the Hon'ble Jurisdictional High Court of Gujarat wherein