In the result, appeal filed by the assessee for A
Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant, Member
section 201(3) the Financial Act, 2012. 3. The non–deduction TDS and interest thereon u/s 201(1) and 201(1A) on share application money of Rs.55,89,527/- amounting to Rs.22,45,596/- is incorrect, illegal, bad in law and without natural justice and the same is to be deleted. 4. That the levy of TDS on advance Share