1 result for “TDS”+ Section 200A(1)(c)clear
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In the result, the appeal filed by the assessee is allowed
Bench: Shri Om Prakash Kant & Shri Pavan Kumar Gadale
TDS and deposited the Tax through Book adjustment. Therefore no late fees can be imposed on the Deductor. 9 That the CIT (Appeal), NFAC had errored while passing the order dated 13.10.2022 while non considering the provisions of Section 200A(1)(c