123 results for “TDS”+ Section 119clear
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Bench: The Hon’Ble Mr.Justice Aravind Kumar
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