245 results for “TDS”+ Section 56(2)clear
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56(2)(viii), section 145A/145B of the Act, or section 28 of the\nLand Acquisition Act. Therefore, according to the learned DR, those\ndecisions have no bearing on the present dispute.It was submitted that\nSection 194LA of the Income-tax Act, 1961 mandates deduction of tax at\nsource (TDS