3 results for “TDS”+ Section 156clear
Sorted by relevance
In the result, appeal is partly allowed
Bench: Shri P.K. Bansal & Shri Amarjit Singh
TDS on payment made to the transporter. The Assessing Officer assessed the commission @ 4% to the tune of ` 1,53,976 and added to the total income of the assessee. The assessee also paid the transportation charges to the tune of ` 56,81,006 against the purchase to the tune of ` 2,30,14,686, without complying to the provisions