17 results for “TDS”+ Section 153clear
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Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant, Member
section 153 A nor defined in the statute and therefore, deletion of addition on this account is not in consonance of law? 7. On the facts and circumstances of the case and in law, the Ld. CIT(A) erred in deleting the addition of Rs. 1,56,63,908/ made by the AO being excess commission paid to sister concerns