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1 - 10 of 11 (0.22 seconds)Section 194C in The Income Tax Act, 1961 [Entire Act]
Section 40 in The Income Tax Act, 1961 [Entire Act]
Section 139 in The Income Tax Act, 1961 [Entire Act]
Section 192 in The Income Tax Act, 1961 [Entire Act]
Section 201 in The Income Tax Act, 1961 [Entire Act]
Section 271C in The Income Tax Act, 1961 [Entire Act]
Finance (No. 2) Act, 2014
Assistant Commnr.Of Income Tax. vs Dlf Commercial Projects Corp. . on 1 May, 2015
On the other hand, Ld. AR before us submitted that all the necessary details were duly
submitted at the time of remand proceedings and no additional evidence has been
accepted by Ld. CIT(A) in contravention to Rule 46A of the IT Rules. He further
submitted that the provisions of TDS are not applicable on the reimbursement of
expenses. The ld. AR in support of his claim relied on the judgment of Hon'ble Delhi
High Court in the case of CIT Vs. DLF Commercial Project Corporation in ITA
627/2012 & 507/2013 vide order dated 15-7-2015.