12 results for “TDS”+ Section 47clear
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47. The resultant position as far as AYs 1995-96 and 1997-98 are concerned ITA 210/2003 & connected matters Page 23 of 36 is that the Revenue has accepted the finding of the ITAT as affirmed by this Court. 48. For AY 1996-97, the ITAT decided the issue following its decision for AY 1997-98 which, as already noticed