3 results for “TDS”+ Section 6(1)(iii)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. While admitting the appeal on 21st September 2007, this Court framed the following substantial questions of law for consideration