23 results for “TDS”+ Section 194C(3)clear
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In the result, the appeal of the assessee is allowed for statistical
Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee
3 I.T.A. No. 92/Asr/2023 Dhillon And S. L. F. S Centre v. ITO jurisdiction. The Assessing Officer TDS has to follow the said decision and this issue is not subject to examination by the Assessing Officer TDS as to whether AMC charges are covered u/s 194J or u/s 194C for deduction of TDS as the issue stand settled