80 results for “TDS”+ Section 127(2)clear
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Bench: Hon’Ble Shri S.S. Godara, Jm & Shri M.Balaganesh, Am ]
127, 154, 155 and 155D in Paper book. Mr. Khaitan thereafter comes to quantification aspect of the impugned disallowance. He cites this tribunal’s decision in REI Agro Ltd. v. Dy. CIT [2013] 144 ITD 141 as confirmed in hon’ble jurisdictional high court holding that only dividend income yielding investments are to be taken for consideration than