572 results for “TDS”+ Section 10(5)clear
Sorted by relevance
Key Topics
Showing 1–20 of 572 · Page 1 of 29
Bench: S/Shri Chandra Poojari, Am & George George K., Jm
5. The learned CIT(Appeals) erred in treating University as part of "State" even though the Income Tax Act in several sections such as section 192(2A) and section 10(10C) clearly distinguishes a university from government. 6. The Learned CIT(Appeals) overlooked that employees of Universities are neither recruited by the State PSC nor paid from the consolidated fund