7 results for “TDS”+ Section 131clear
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In the result, the grounds of appeal raised by the revenue are dismissed
Bench: Shri George Mathan & Shri Ratnesh Nandan Sahay
TDS has been deducted barring a few entity as these transporters were having less than ten vehicles/carriers, however, Shri Dinesh Kumar Choudhary could not produce any documents evidence/proof like bills, vouchers, debit note made to various transporters for carrying inward goods like coal, dolomite to the factory. 4. Further, a summon under Section 131