Hari Mohan Sarswat vs. DCIT CIRCLE
ITA/42/2015HC Uttarakhand05 Mar 2021
Bench: HON'BLE MR. RAGHVENDRA SINGH CHAUHAN,HON'BLE MR. JUSTICE ALOK KUMAR VERMA
Section 173
TDS deduction made as per the income tax document,
which was placed on record was not tenable, to be
taken