314 results for “TDS”+ Section 17clear
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Bench: Shri Chandra Poojari, Am & Shri George George K, Jm
TDS with the Government. 27. A proviso which is inserted to remedy unintended consequences and to make the provision workable, a proviso which supplies an obvious omission in the Section, is required to be read into the Section to give the Section a reasonable interpretation and requires to be treated as retrospective in operation so that a reasonable interpretation