THE PR COMMISSIONER OF INCOME TAX vs. SHRI H NAGARAJA

Bench: S SUNIL DUTT YADAV,B.S PATIL

TDS deductions were placed before the Assessing Officer for scrutiny and based on the said details, the Assessing Officer was satisfied and had dropped further proceedings, and therefore, the Revisional Commissioner was not right and justified in insisting for profiting details for service as the same was not permissible in law. Reliance is placed on the judgment of the Apex

SRI. M L VENKATESH vs. THE DEPUTY COMMISSIONER OF INCOME TAX

Bench: The Hon'Ble Mr. Justice Ravi Malimath