678 results for “TDS”+ Section 12clear
Sorted by relevance
Key Topics
Showing 1–20 of 678 · Page 1 of 34
Bench: Shri Kul Bharat & Shri Manish Borad
12 of the I.T. Act hence all such claims as made in the return be allowed. 2. That on the facts & in the circumstances of the case and in law, the learned lower authorities erred and not justified in holding that the assessee is involved in carrying on activities in the nature of trade, commerce or business or nay activity