41 results for “TDS”+ Section 36clear
Sorted by relevance
Key Topics
Showing 1–20 of 41 · Page 1 of 3
In the result, the appeal of the Revenue is dismissed
Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee
section 96 of the RFCTLAAR Act, the compensation received is eligible for exemption from Income-tax without considering the fact that assessee has acted on a pre- designed and manipulative manner in order to make evasion of taxes and hatched a conspiracy for abetment of tax evasion by way of colourful device. Decision of Hon’ble Supreme Court