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Income Tax - Highlights / Catch Notes

Home Highlights January 2013 Year 2013 This

TDS Credit - TDS certificate is issued in the name of the joint ...


Court Rules TDS Credit Must Be Given to Correct Party, Not Joint Venture or Director Named in Certificate.

January 22, 2013

Case Laws     Income Tax     HC

TDS Credit - TDS certificate is issued in the name of the joint venture or a Director and not the assessee - Revenue cannot be allowed to retain tax deducted at source without credit being available to anybody. - HC

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