41 results for “TDS”+ Section 6(1)(iii)clear
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In the result, all appeals filed by the assessee are allowed
Bench: Shri Om Prakash Kantshri Pavan Kumar Gadale
6 | P a g e ITA No.99 to 103/Jab/2023 Manessh Sharma vs JCIT-TDS assessee is not liable to deduct TDS in the assessment year 2010-11. Accordingly, the DCIT(TDS) was not justified in holding that the assessee was liable to deduct TDS in the assessment year 2010-11. In result, this submission of the assessee is accepted