TMI BlogAssessee in the instant case had written off the TDS portion due to non-availability of the same and...Assessee in the instant case had written off the TDS portion due to non-availability of the same and hence it becomes a trading loss u/s 28 of the Act as to that extent, it had neither received the money nor the TDS certificate - AT ..... X X X X Extracts X X X X X X X X Extracts X X X X
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