2 results for “TDS”+ Section 94(7)clear
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Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee
94 taxmann.com 112 wherein, it was held that where there was no possibility of verifying the correctness or otherwise of the data supplied by the assessee to the merchant banker, in the absence of which the correctness of the result of DCF method could not be verified, there was no option to the AO but to reject the DCF I.T.A