TDS Orders on Trade Discounts u/s 194H Issued Hastily, Violating Right to a Fair Hearing.
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Income TaxJanuary 21, 2016Case LawsAT
TDS u/s 194H - trade discount allowed to prepaid distributors - it is evident that the Commissioner of Income Tax (TDS) has in a hurriedly manner without affording opportunity of hearing to the assessee has passed the impugned orders by violating the principle of audi alteram partem - AT