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Bench: Shri.Vijay Pal Rao & Shri Ramit Kochar
195/- and additions stood deleted to that effect by learned CIT(A) by holding that purchases made by assessee from M/s Benaras Steel Traders are genuine and duly supported by purchase invoices, transport bills, confirmation of account from M/s Benaras Steel Traders, payments being made by cheque/draft which are sufficient evidences to hold that purchases from this party M/s Benaras