PRAKASHCHAND,CHENNAI vs. ITO, TDS WARD-1,, CHENNAI

In the result, all the appeals filed by the assessee are allowed

Bench: Shri Manu Kumar Giri & Shri S.R.Raghunatha

TDS returns under Section 200A of the Act, clause (c) to Sub under Section 200A of the Act, clause (c) to Sub-Section (1) to Section (1) to Section 200A was introduced with effect fr Section 200A was introduced with effect from 01.07.2012. om 01.07.2012. Therefore, the aforesaid submission made by the learned Therefore, the aforesaid submission made