43 results for “TDS”+ Section 17clear
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In the result, the appeal of revenue is partly allowed
TDS on commission paid to partners. The ld. AO has alleged that the assessee failed to deduct tax at source on the commission paid to its partners. The ld. CIT(A) dealt with the case placing reliance on the decision of ITAT Chandigarh in the case of Assam Tea House, Chandigarh Vs. Department of Income Tax in ITA No.759/Chd/2011 observed