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Income Tax - Highlights / Catch Notes

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Rejection of request for NIL TDS in terms of Section 197 - ...

Income Tax

March 29, 2023

Rejection of request for NIL TDS in terms of Section 197 - natural justice - the claim of the petitioner has been summarily and unilaterally rejected by the AO without assigning any reasons, the impugned communication and order are clearly non-speaking, cryptic, unreasoned and laconic and passed without application of mind - matter restored back - HC

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