25 results for “TDS”+ Section 36(1)(viii)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
36 ITD 35 (Del)(SB). Reference in this context be also made to the decision in CIT v. Mirza Ataullaha Baig & Anr. [1993] 202 ITR 291 (Bom), subjecting the doctrine of beneficial interpretation to the existence of an ambiguity in law, which in fact, as explained time and again by the Apex Court, is the premise of this doctrine