4 results for “TDS”+ Section 58(4)clear
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In the result, the appeal of the assessee is partly allowed and that of the Revenue is dismissed
Bench: Shri Chandra Mohan Garg & Shri Girish Agrawal
4. Ground no. 2 relates to deletion of the addition of Rs. 28,87,983/- added by the AO u/s 40(a)(i). The AO noted that the Assessee has paid a sum of Rs.28,87,983/- towards destination sampling charges to the parties of Hongkong and Singapore but Assessee has not deducted any TDS on the belief that