882 results for “TDS”+ Section 271Hclear
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In the result, the appeals filed by the assessee are allowed
Bench: Shri V. Durga Rao & Shri D.S. Sunder Singh
TDS within the prescribed time. But, section 234E cannot be read in isolation an required to be read with the mechanism and the mode provided for its enforcement. As observed hereinabove, M section 234E was inserted in the Act simultaneously, section 271H