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Income Tax - Highlights / Catch Notes

Home Highlights November 2019 Year 2019 This

Assessee in Default u/s 201 - Deduction of TDS u/s 194C instead ...

Case Laws     Income Tax

November 21, 2019

Assessee in Default u/s 201 - Deduction of TDS u/s 194C instead of u/s 194J - Advertisements put on digital platforms - technical services - order in haste passed before issuing certificate u/s 197 for Nil rate of TDS - the entire proceedings leading to the impugned orders are vitiated for breach of natural justice and needs to be set aside.

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