13 results for “TDS”+ Section 271(1)(c)clear
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In the result, appeal filed by the assessee is allowed
Bench: Shri Dr. A. L. Sainiआयकर अपील सं./Ita No.146/Srt/2023 Assessment Year: (2012-13) (Virtual Hearing) Raj Kishore Prasad, Vs. The Ito, 201, 2Nd Floor, Devashish Complex, Ward-3, Nr. Regenta Central Antarim Hotel, Valsad Off Cg Road, Ahmedabad "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aitpp0535A (Assessee) (Respondent)
TDS), has been deleted by the Tribunal, in respect of ITA Nos. 1661/Ahd/2017, 1662/Ahd/2017, 1664/Ahd/2017 and 2113/Ahd/2013. Since the penalty levied on State Bank of India (employer) in respect of the same LTC has been deleted by the Tribunal, therefore in the hands of the assessee, the penalty under section 271(1)(c