68 results for “TDS”+ Section 156clear
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In the result, the assessee’s appeals are allowed for statistical purposes
Bench: Shri Sanjay Arora & Ms. Kavitha Rajagopal
156 and the provisions of this Act shall apply accordingly ; (ii) in a case where the interest is reduced, the excess interest paid, if any, shall be refunded. (5) The provisions of this section shall apply in respect of assessments for the assessment year commencing on the 1st day of April, 1989, and subsequent assessment years." ITA Nos.916 to 919/Coch/2022