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Income Tax - Highlights / Catch Notes

Home Highlights October 2016 Year 2016 This

Revision u/s 263 - non-deduction of TDS on salary and commission ...


Section 263 Review: Insufficient TDS Deduction Inquiry on Director and Manager Salaries Leads to Upheld Revision Proceedings.

October 13, 2016

Case Laws     Income Tax     AT

Revision u/s 263 - non-deduction of TDS on salary and commission paid to directors and managers - insufficient enquiry - AO failed to take into account several aspects as highlighted by the Ld. CIT - revision proceedings sustained - AT

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