TDS on provisions made at the end of the year - adhoc provision ...
Court Rules No Default for Initial Non-Deduction of TDS on Year-End Provisions; Compliance Met with Actual Expenses.
June 4, 2015
Case Laws Income Tax AT
TDS on provisions made at the end of the year - adhoc provision so made was reversed in the succeeding year in which actual expenses were booked under specific heads and TDS compliance was also made - Assessee cannot be treated as in default - AT
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