15 results for “TDS”+ Section 40aclear
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Bench: Shri P.K. Bansal & Shri Amarjit Singh
40A(3), therefore order passed is unjustified, unwarranted and excessive. 2 Shri Karim Kamruddin Malik 3. On the fact and in the circumstances of the case and in law the learned Commissioner of Income Tax (Appeals)-II, Nagpur erred in confirming the addition made at Rs. 1,53,976/- disallowing the commission income by assessing, therefore order passed is unjustified