79 results for “TDS”+ Section 14clear
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In the result, the ground No
Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee
TDS, disallowance under section 40(a)(ia) of the Act cannot be made and the correct course of action would have been to invoke Section 201 of the Act. On similar facts, the Hon’able Calcutta High Court in CIT vs S.K.Tekriwal [2012 I.T.A. No. 790/Asr/2017 22 & Others appeals SCC Online CAL 12147]. We are not interfering