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Income Tax - Highlights / Catch Notes

Home Highlights January 2015 Year 2015 This

Lower deduction certificate under section 197 r.w.r 28AA ...


Tax Deduction Certificate Denied u/r 28AB, Rendering Rule 28AA Inapplicable for Petitioner's Case.

January 20, 2015

Case Laws     Income Tax     HC

Lower deduction certificate under section 197 r.w.r 28AA rejected - Rule 28AA which would generally apply would not apply in the present case because the petitioner’s case is covered under the specific instances provided under Rule 28AB - HC

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