5 results for “TDS”+ Section 9(1)(vii)clear
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In the result, the assessee’s appeal is dismissed
Bench: Sh. Sanjay Arora & Sh. N. K. Choudhryi. T. A. No. 508/Asr/2017 Assessment Year: 2014-15
9 G. G. Oils & Fats Pvt. Ltd. v. Dy. CIT back, in full, before the year-end, on which date the credit balance of GAPL stood at Rs. 14.48 lacs (including a credit on account of interest, net of TDS, at Rs. 4.67 lacs). 4.3 The question that therefore assumes significance is if the fact of the subsequent repayment