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Income Tax - Highlights / Catch Notes

Home Highlights January 2014 Year 2014 This

TDS demanded u/s 154 – Merely because the Department’s system ...


TDS Demand u/s 154 Invalid if Based Solely on System Errors; No Redeposit Required for Assessee.

January 9, 2014

Case Laws     Income Tax     AT

TDS demanded u/s 154 – Merely because the Department’s system does not indicate the amount of TDS refund, it cannot be held that the assessee should be compelled to deposit the amount once again - AT

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