2 results for “TDS”+ Section 195(2)clear
Sorted by relevance
Bench: HONOURABLE MR.JUSTICE S.V.BHATTI,HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS
2. Heard Dr.K.P.Pradeep for the appellant and the learned Standing Counsel Mr.Christopher Abraham for respondents. 3. The instant appeals raise the question whether, on the facts and in the circumstances of the case, the explanation offered by the appellant could have been considered positively under Sec.273B of the Income Tax Act, 1961 and whether the Tribunal failed to appreciate