45 results for “TDS”+ Section 31(1)clear
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The appeals of the assessees are disposed of in the terms indicated as above
Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee
31 to 34/Asr/2023 Santokh Singh v. ITO, NFAC mere failure to furnish return within due date as required under section 139(1) is not sufficient to warrant penalty provided under section 271F but it is imposable only when default continues even after end of relevant assessment year - Held, yes - Whether no penalty is imposable under section 271F on person