THE PRINCIPAL COMMISSIONER OF INCOME TAX vs. USHA MURUGAN
ITA/18/2017HC Kerala23 Jun 2021
Bench: HONOURABLE MR.JUSTICE S.V.BHATTI,HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS
Section 143(2)Section 260A
TDS should have been deducted and Section 194G is
attracted in all fours. Alternatively, in the admitted fact
situation of the subject assessment Section 194H