5 results for “TDS”+ Section 131(1)clear
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In the result, the appeal filed by the assesse is allowed
Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee
TDS provisions were not applicable. However, it is observed that interest figures in the P&L A/c and in the bank account do not match. Further, it is observed that as Darpan Jain Capital A/c in the books of Pushkar Udhyog the entry of receipt of Rs. 52,00,000/- is as under:- Debit Credit