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Income Tax - Highlights / Catch Notes

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Revision u/s 263 - non deduction of TDS - opinion of the ...

Income Tax

January 7, 2017

Revision u/s 263 - non deduction of TDS - opinion of the departmental authorities on applicability of section 194J to payment of bandwidth charges are also different - the assessment order cannot be held to be erroneous and prejudicial to the interests of revenue - AT

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