26 results for “TDS”+ Section 36(1)(iii)clear
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In the result, the assessee‟s appeals are dismissed
Bench: Shri Sanjay Arora, Hon‟Ble & Shri Manomohan Das, Hon'Ble
III onwards) to f.y. 2014-15 (Qtr-I). 2. The controversy arising in the instant appeals, as projected before us by Shri Chordia, the ld. counsel for the assessee, was with reference to the competence of the Assessing Officer (AO) in levying the fee u/s. 234E, which section stands co- opted on the statute by Finance Act, 2012, w.e.f. 01/07/2012