2 results for “TDS”+ Section 32clear
Sorted by relevance
Key Topics
Bench: SANDEEP MEHTA,KULDEEP MATHUR
32 ITR 688 (SC), it was held that the heads of income provided for in the sections of the Indian Income Tax Act, 1922 are mutually exclusive and where any item of income falls specifically under one head, it has to be charged under that head and no other. In other words, income derived from different sources falling under