SHREE CHOUDHARY TRANSPORT CO. vs. INCOME TAX OFFICER
C.A. No.-007865-007865 - 2009Supreme Court29 Jul 2020
Bench: HON'BLE MR. JUSTICE DINESH MAHESHWARI
Section 40
B and
such tax has not been deducted or, after deduction, has not
been paid,-
(A) in a case where the tax was deductible and was so
deducted during the last month of the previous year, on or
before the due date specified in sub-section (1) of section
139; or
(B) in any other case, on or before
