26 results for “TDS”+ Section 139clear
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In the result, the ground No
Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee
section (1) of sec. 139 of the Act, such sum shall be disallowed as deduction while computing the income of the assessee for the previous year relevant to the assessment year under consideration. The Hon'ble ITAT Kolkata "B" bench in the case of Deputy CIT, Circle-33 vs. M/s S.K.Teriwal (ITA no. 1135/Kol/2010 has held that