23 results for “TDS”+ Section 272A(1)(d)clear
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In the result, the Appeal No
Bench: Shri Vijay Pal Rao
d) and (f) of section 200A(1) have 3 Elchico Hotels & Restaurants Private Limited ITA Nos.217 to 222, 223 to 224 & 225-228/ALLD/2018 Assessment years: 2013-14, 2014 to 15 & 2015-16 respectively come into effect only w.e.f. 01.06.2015 and hence there was no enabling provision under section 200A for making such adjustment and raising demand in respect