Disallowance of write off of tax deducted at source (TDS) - non–allowance of TDS credit to the assessee...

Disallowance of write off of tax deducted at source (TDS) - non–allowance of TDS credit to the assessee due to non–receipt of TDS certificates amounts to loss of income - non–furnishing of TDS certificate amounts to a debt due to deductee which can be allowed under section 36(1)(vii) - AT .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X