4 results for “TDS”+ Section 9(1)(v)clear
Sorted by relevance
1) and under Section 201(1A) of Rs.2,753/- towards interest. 5. Learned CIT (TDS) also ultimately held that there were specific defects. However, the ITAT found that merely because of a change of opinion, the order passed by the AO cannot be disturbed under Section 263 of the Act of 1961. It is only when the assessment order