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Income Tax - Highlights / Catch Notes

Home Highlights September 2012 Year 2012 This

TDS u/s 192 - AO straightway applied Rule 3 without first ...


Assessing Officer's Direct Application of Rule 3 Invalid; Assessee Not in Default u/s 192 of Income Tax Act.

September 27, 2012

Case Laws     Income Tax     AT

TDS u/s 192 - AO straightway applied Rule 3 without first establishing the case that the appellants have provided any concession in the shape of accommodation to its employees. - assessee cannot be treated as in default - AT

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