THE GREAT EASTERN SHIPPING CO. LTD ,MUMBAI vs. THE DEPUTY COMMISSIONER OF INCOME TAX, TDS, CIRCLE 2(3), MUMBAI

In the result, all the eight appeals filed by the assessee are allowed

Bench: Shri Sandeep Gosain & Ms. Padmavathy S

TDS recovered should be exactly 1/12 of the total tax deductible at source. A conjoint reading of sections 192(1) and 192

THE GREAT EASTERN SHIPPING CO. LTD ,MUMBAI vs. THE DEPUTY COMMISSIONER OF INCOME TAX, TDS CIRCLE 2(3), MUMBAI

In the result, all the eight appeals filed by the assessee are allowed

Bench: Shri Sandeep Gosain & Ms. Padmavathy S

TDS recovered should be exactly 1/12 of the total tax deductible at source. A conjoint reading of sections 192(1) and 192

THE GREAT EASTERN SHIPPING CO. LTD ,MUMBAI vs. THE DEPUTY COMMISSIONER OF INCOME TAX, TDS, CIRCLE 2(3), MUMBAI

In the result, all the eight appeals filed by the assessee are allowed

Bench: Shri Sandeep Gosain & Ms. Padmavathy S

TDS recovered should be exactly 1/12 of the total tax deductible at source. A conjoint reading of sections 192(1) and 192

THE GREAT EASTERN SHIPPING CO. LTD,MUMBAI vs. THE DEPUTY COMMISSIONER OF INCOME TAX, TDS CIRCLE 2(3), MUMBAI

In the result, all the eight appeals filed by the assessee are allowed

Bench: Shri Sandeep Gosain & Ms. Padmavathy S

TDS recovered should be exactly 1/12 of the total tax deductible at source. A conjoint reading of sections 192(1) and 192

THE GREAT EASTERN SHIPPING CO. LTD ,MUMBAI vs. THE DEPUTY COMMISSIONER OF INCOME TAX, TDS CIRCLE 2(3), MUMBAI

In the result, all the eight appeals filed by the assessee are allowed

Bench: Shri Sandeep Gosain & Ms. Padmavathy S

TDS recovered should be exactly 1/12 of the total tax deductible at source. A conjoint reading of sections 192(1) and 192

THE GREAT EASTERN SHIPPING CO. LTD ,MUMBAI vs. THE DEPUTY COMMISSIONER OF INCOME TAX, TDS CIRCLE 2(3), MUMBAI

In the result, all the eight appeals filed by the assessee\nare allowed

TDS is permitted within the financial year, by\nmisinterpreting the provisions of Section 192(3) of the Act.\n4) The learned