122 results for “TDS”+ Section 92clear
Sorted by relevance
Key Topics
Showing 1–20 of 122 · Page 1 of 7
The appeals are dismissed
Bench: S.N.SATYANARAYANA,JAYANT PATEL
section 194J refers to “any sum” paid by the payer and does not distinguish between the payment made by someone on its behalf or its customer’s behalf. Therefore, the plea of the assessee that the payment received by the assessee from the customers of the assessee and paid to other mobile company does not fall under TDS provision