Disallowance of credit of TDS under intimation u/s 143(1 ) - no reasons are assigned for a disallowance...

Disallowance of credit of TDS under intimation u/s 143(1 ) - no reasons are assigned for a disallowance - It is only reasons that infuse life into the action of any public authority, and such reasons allow the higher forums to appreciate the legal sustainability of such an action, without which not only the party affected by such an action suffers, but the higher forums would be handicapped either to confirm or to set it aside. - AT .....

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