29 results for “TDS”+ Section 234Bclear
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In the result, we do not find any merit in these
Bench: ALOK ARADHE,H.T. NARENDRA PRASAD
Section 234b of the Act is leviable as only TDS can 4 be deducted by ignoring the judgment of the Apex
Showing 1–20 of 29 · Page 1 of 2
Bench: The Hon'Ble Dr.Justice Vineet Kothari
TDS had already arisen during the financial year itself and the same did not accrue as on the last day of the year. The charge of interest under section 234B
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