Pepsu Road Transport ... vs Income Tax Officer (Tds), Jalandhar, ... on 16 October, 2025
Income Tax Officer, TDS, Jalandhar, that the assessee
PEPSU Road Transport Corporation (PRTC), Kapurthala holding [TAN:
JLDG01261B], has failed to collect ... prescribe in time.
d. That the concerned employees of the assessce at PRTC, being non-experts in taxation law,
were not aware of the relevant