THE STATE MEDICAL COMMISSIONER, EMPLOYEES STATE INSURANCE CORPORATION,TRICHUR vs. THE ITO,(TDS),TRICHUR, TRICHUR

In the result, the appeals filed by the assessee are partly allowed for

Bench: S/Shri Chandra Poojari, Am & George George K., Jm

TDS) (ITA Nos. 503 & 510/B/2011 order dated 22/03/2013). 9.2 Further, sub-section (2) and (3) of section 194J provided for a certificate of nil deduction or deduction at a lower rate on which the deductor could act if issued by the Assessing Officer. These sections have been shifted to section 197

THE REGIONAL DIRECTOR, EMPLOYEES STATE INSURANCE CORPORATION,TRICHUR vs. THE ITO(TDS), TRICHUR, TRICHUR

In the result, the appeals filed by the assessee are partly allowed for