TMI BlogHigh Court Rules on TDS Obligations: Statutory Provisions Supersede Supplementary Instructions u/s 194H of Income Tax Act.Assessee in default - non deduction of TDS u/s 194H - Instructions and Rules can only supplement but can never supplant or limit the width of the statutory powers - HC ..... X X X X Extracts X X X X X X X X Extracts X X X X
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