269 results for “TDS”+ Section 119(2)(a)clear
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In the result, all appeals filed by the assessees in all the assessees’ appeals are dismissed except for assessment year
Bench: Shri Chandra Poojari & Shri George George K.Assessment Year: 2013-14
section 11 of the IT Act cannot be denied by invoking 1st proviso to section 2 (15) if the primary/ dominant objects are not (a) in the nature of trade, commerce or business; or (b) rendering any service in relation to any trade, commerce or business. 4.29 It is reiterated that the Assessee’s main objects do not involve carrying