33 results for “TDS”+ Section 133A(1)clear
Sorted by relevance
Key Topics
Showing 1–20 of 33 · Page 1 of 2
In the result, the second issue for lower/non-deduction of TCS
Bench: Hon'Ble Kul Bharat & Hon'Ble Manish Borad
section is 194C for deduction of TDS under contractual arrangements for operation & maintenance of machines while CIT(A)-I fails to accept the correct provision of the Income Tax Act, 1961 & applied incorrect head of deduction of TDS for payment of professional & Technical services u/s 194J & sustained the order of DCIT (TDS) Indore which is wrong and justified