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

    Section 263 Revision: No Error in Assessment Order on TDS Non-Deduction for Bandwidth Charges, Section 194J Disputed.

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    Income TaxJanuary 7, 2017Case LawsAT

    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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