4 results for “TDS”+ Section 5(1)clear
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The appeal is allowed in the above terms
Bench: DR. JUSTICE S. MURALIDHAR (CJ),MR. JUSTICE R.K.PATTANAIK
1) of the Income Tax Act, 1961 (‘IT Act’). The AO had levied a penalty of Rs.6,52,675/- on the ground that the alleged short deduction of TDS was in contravention of Section 192 of the IT Act. 5