34 results for “TDS”+ Section 57clear
Sorted by relevance
Key Topics
Showing 1–20 of 34 · Page 1 of 2
In the result, appeals of the revenue as well as the assessee are partly allowed for statistical purposes
Bench: Before S/Shri George Mathan, Judicial & Arun Khodpia & Arun Khodpia & Arun Khodpia
Section 43B. Therefore, the AO relying on the decision of Hon’ble Kolkata High Court in the case of Exide Industries Ltd. 292 ITR 470 added the unpaid liabilities to the total income of the assessee. In appeal, the CIT(A) upheld the same. 10. Before us, ld. AR submitted that the issue is squarely covered by the decision