65 results for “TDS”+ Section 271(1)(c)clear
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In the result, the appeals filed by the assessee
Bench: Shri Kul Bharat & Shri Manish Boradassessment Year: 2007-08
TDS and DDT. As these are statutory liabilities of the assessee the same should have been discharged within the stipulated time. This interest has been paid as the assessee is in default. The assessee is not entitled to deduction of tax deducted at source per se, as such the interest paid for the default in payment of tax deducted/deductible