5,340 results for “TDS”+ Section 8clear
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In the result, all the appeals filed by different assessees for different quarters relating to different years are allowed
Bench: Shri Jason P. Boaz & Shri Sanjay Garg
section, but if issued, then it is illegal. Hence liable to be cancelled. 5. That the basic concept behind TDS is, to deposit the Tax on the income of deductee as he earns the income. Therefore deductor/ recipient has deposited the tax timely. No such offence has been committed by the assessee that he deducted the TDS & not deposited