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Income Tax - Highlights / Catch Notes

Home Highlights August 2012 Year 2012 This

Assessee in default - non deduction of TDS u/s 194H - ...


High Court Rules on TDS Obligations: Statutory Provisions Supersede Supplementary Instructions u/s 194H of Income Tax Act.

August 30, 2012

Case Laws     Income Tax     HC

Assessee in default - non deduction of TDS u/s 194H - Instructions and Rules can only supplement but can never supplant or limit the width of the statutory powers - HC

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