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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