2024 (3) TMI 623

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..... of TDS in the name of their contractors/sub-contractors - Whether the contractors/ sub-contractors have availed of its credit in their tax returns? As decided by HC [ 2023 (2) TMI 224 - JHARKHAND HIGH COURT] ACIT (TDS) who passed the impugned order was having no jurisdiction in view of the pecuniary limit fixed vide Circular No.9/2015 and reasons recorded the impugned order is quashed on the poin .....

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..... the following. There is delay of 274 days in filing the present special leave petition, which has not been satisfactorily explained. Even on merits, we do not see any good ground and reason to interfere with the impugned judgment. Recording the aforesaid, the application for condonation of delay and consequently the Special Leave Petition are dismissed. Pending application(s), if any, shall stand .....

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