10 results for “TDS”+ Section 133(6)clear
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In the result, the penalty imposed u/s 271(1) (c) amounting to Rs
Bench: Sh. Udayan Dasgupta & Sh. Khettra Mohan Roy
TDS deducted accordingly), which resulted in an apparent non -disclosure of gross contract receipts to the tune of Rs.1.73 crores, as per the return filed. 4. The assessee explained the difference that the said transport bill amount of Rs.1.73 crores has been actually received on 17th April, 2015, and the same has also been considered in the gross receipts