M/S. THIRUMURUGAN PLASTICS P. LTD.,,THIRUMAZHISAI vs. ACIT, CPC,, GHAZIABAD

In the result, all the above appeals of the assessee are partly allowed

Bench: Shri Duvvuru Rl Reddy & Shri S. Jayaraman

TDS, 2013, which is extracted as under:- Service of notice or communication 10. (1) The service of a notice or order or intimation or any other communication by the Cell may be made by delivering or transmitting a copy thereof to the deductor,- (a) by electronic mail; or (b) by placing such copy in the registered electronic account

M/S. THIRUMURUGAN PLASTICS P. LTD.,,THIRUMAZHISAI vs. ACIT, CPC,, GHAZIABAD

In the result, all the above appeals of the assessee are partly allowed