798 results for “TDS”+ Section 6clear
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In the result, the appeals filed by the assessee are allowed for statistical purposes
Bench: Shri George George K. & Shri Laxmi Prasad Sahu
6. The learned A.R. reiterated the submissions made before the lower authorities. He further submitted that the assessee shall not be treated as an assessee in default for non-deduction of TDS because there was a bona fide estimate that after giving benefit under provision of Section