2 results for “TDS”+ Section 167Bclear
Sorted by relevance
Bench: Shri Rama Kanta Panda & Shri K.Narasimha Chary
TDS. 11. Learned AR submitted that estimate of income at 8% on gross receipts amounts to enhancement of income and issuance of such direction without proper opportunity to the assessee is illegal and cannot be sustained. He further submitted that the application of maximum Page 4 of 7 ITA Nos. 1056 & 892/Hyd/2016 marginal rate under section 167B