ASSTT. EXCISE TAXATION COMMISSIONER vs. INCOME TAX OFFICER(TDS)
The appeals are disposed of accordingly
ITA/44/2010HC Himachal Pradesh10 Aug 2023
Bench: HONOURABLE THE CHIEF JUSTICE MAMIDANNA SATYA RATNA SRI RAMACHANDRA RAO,HON'BLE MR. JUSTICE AJAY MOHAN GOEL
Section 2(13)Section 206CSection 3Section 6
TDS has not been deducted, even though it was liable to such
deduction under the Income Tax Act, had already