121 results for “TDS”+ Section 56(2)(VIII)clear
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Bench: SHRI. LALIET KUMAR (Judicial Member), SHRI. KRINWANT SAHAY (Accountant Member)
56(2)(viii), section 145A/145B of the Act, or section 28 of the Land Acquisition Act. Therefore, according to the learned DR, those decisions have no bearing on the present dispute.It was submitted that Section 194LA of the Income-tax Act, 1961 mandates deduction of tax at source (TDS