COMMNR.INCOME TAX vs. PIYUSH KU GUPTA
ITA/123/2005HC Orissa02 Feb 2022
Bench: DR. JUSTICE S. MURALIDHAR (CJ),MR. JUSTICE R.K.PATTANAIK
Section 194Section 201Section 260ASection 271C
194-I of the Act.
In paras 14 and 15 of the said decision, the Court observed as under:
“14. From the reading of this Section, it becomes clear that TDS
