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Bench: HON'BLE MR. JUSTICE TARLOK SINGH CHAUHAN,HON'BLE MS. JUSTICE JYOTSNA REWAL DUA
7 Hon’ble Supreme Court in Commissioner of Income Tax Vs. HEG Ltd, (2010) 324 ITR 331 (SC) has elaborated the words ‘any amount’. It is apt to reproduce the relevant portion of the aforesaid judgment herein:- “The next question which we are required to answer is-what is the meaning of the words “refund of any amount becomes