Certificate of exemption from TDS u/s 197 - AO allowed TDS @1% at concessional rate as against 10% - We...

Certificate of exemption from TDS u/s 197 - AO allowed TDS @1% at concessional rate as against 10% - We do not accept the contention of the petitioner that the notes put up by the Assessing Officer suggesting collection of tax at reduced rate of 1% was expression of his final decision. .....

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