3 results for “TDS”+ Section 133A(1)clear
Sorted by relevance
1) of the Act by declaring the assessee-company as assessee-in-default and also applied Section 201(1A) of the Act imposing interest for not deducting TDS at source. The order passed by the A.O. was confirmed by the appellate authority. Before the Tribunal the assessee contended that the borrowings were routed through the company; that the company