M/S CATHODIC CONTROL CO LTD vs. UNION OF INDIA
WP/14294/2014HC Karnataka12 Jun 2015
Bench: The Hon’Ble Mr.Justice Aravind Kumar
Section 234E
TDS lies in the fact
that it prepones the collection of tax to ensure regular
source of revenue and wider base for tax.
5.
It is contended that under the Act there is an
obligation on the Department to process the income tax
returns filed by the assessee within specified period and
such processing can be done only when
