6 results for “TDS”+ Section 45clear
Sorted by relevance
Key Topics
In the result, (i) the appeal of the assessee for AY 2009-10 is partly allowed and for AY 2020-21 is treated as allowed
Bench: Shri B.R. Baskaran (Am) & Shri Amit Shukla (Jm)
TDS liability on such payments. If the assessee had not furnished relevant details that were called for by the AO, in our view, there is laxity on the part of the assessee and hence the AO cannot be found fault with in making adhoc addition. Accordingly, we do not agree with the view expressed by Ld CIT(A) on this