9 results for “TDS”+ Section 143(1)clear
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Bench: HONOURABLE MR.JUSTICE S.V.BHATTI,HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS
143(1)(a) of the Act. I.T.R. No.70/2000 -:6:- 8. Learned Senior Counsel for the department, on the other hand, submitted that the amount contemplated under Section 41(1) (a) is inclusive of the tax since income tax is always levied on the amount received without deducting the tax. He further submitted that Section 41(1) is a deeming provision