54 results for “TDS”+ Section 119(2)(b)clear
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Bench: Shri Ravish Sood & Shri Arun Khodpia
TDS on the commission received from paddy procurement business as an expenditure, then, no addition on the said count would be called for in its hands. Thus, the Ground of appeal No.1 (iii) raised by the assessee is allowed for statistical purposes. 16. Adverting to the assessee’s claim for deduction under Sec. 80P(2