2 results for “TDS”+ Section 195(3)clear
Sorted by relevance
Appeals stand allowed accordingly
Bench: HONOURABLE MR.JUSTICE S.V.BHATTI,HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS
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 the distinction provided under Sec.273B of the Income Tax Act, 1961 vis-à-vis the cases