74 results for “TDS”+ Section 40clear
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In the result, this part of issue is allowed for statistical purpose
Bench: Shri Pawan Singh & Dr. Arjun Lal Saini(Physical Hearing) I.T.O., M/S Satyam Enterprise, Ward- 3(3)(4), 182-Thakordwar Society, Nr. Vs. Surat. Spinning Mill, Varachha Road, Surat. Pan No. Abvfs 5076 L Appellant/ Assessee Respondent/ Revenue
40(a)(ia) of the I.T. Act, on account of assessee's failure to deduct TDS on Labour Contract Expenses, by observing that the amount of receipts was shown by the respective Sub Contractors in their ROI, without considering the fact that the assessee had not adhered to all the conditions of first proviso of Section