31 results for “TDS”+ Section 194A(3)(iii)clear
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Appeals are dismissed
Bench: JAYANT PATEL,B.SREENIVASE GOWDA
iii) Whether the Tribunal is right in law in overlooking the established principle of ‘generalia specialibus non derogant’ vis-à- vis the specific provisions of Sec.194A(3)(viia)(b) and general provisions of Sec.194A(3)(v) of the Act? (iv) Whether the tribunal was correct in not appreciating the fact that the provision of Section 194A(3