MUNICIPAL BOARD,PHALODI vs. JCIT,TDS, JODHPUR

In the result, appeal in ITA No

Bench: Shri N.K. Saini & Shri Sandeep Gosain

section 200A of the Act. 24. Now, looking at various provisions of the Act, the issue needs to be adjudicated in the case of assessee, wherein admittedly, TDS