26 results for “TDS”+ Section 271(1)(c)clear
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C’ Bench, Bengaluru (‘Tribunal’ for short). 3. The appeals were admitted by this Court to consider the following substantial questions of law:- “1. Whether the Tribunal was justified in upholding the levy of tax under Section 201(1) and interest under Section 201(1A) of the Act as determined by the TDS authority? - 22 - 2. Whether denial of exemption under