3 results for “TDS”+ Section 10(5)clear
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Bench: DR. JUSTICE S. MURALIDHAR (CJ),MR. JUSTICE R.K.PATTANAIK
5 of 15 paid by AAI. The demand to that extent was deleted by the CIT(A) subject to verification. It was held that the interest under Section 201(1A) of the Act had to be worked out with reference to the delay, if any. 9. In the further appeals filed by the Assessee before the ITAT, the Assessee relied