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2009 (10) TMI 562 - KERALA HIGH COURT
TDS – Certificate for non-deduction - assessee claiming eligibility for exemption under section 11 - amendment of section 2(15) with effect from April 1, 2009, matter decided by the Departmental authorities in the course of adjudication, at the time of assessment – effect of amendment not considered – refusal to issue certificate for non-deduction of TDS - petitions dismissed