Tag: assessee in default

Is bank guarantee commission liable to TDS u/s 194H? SC keeps the Question of Law open

Is bank guarantee commission liable to TDS u/s 194H-SC dismisses SLP of the Department but keeps the Question of Law open ABCAUS Case Law Citation:ABCAUS 3073 (2019) (07) SC Important Case Laws Cited/relied upon by the parties:Commissioner of Income Tax (TDS)­1 Vs. Larsen & Toubro Ltd. (2019)101 taxmann.com 83(Bombay) In the instant case, the Income Tax …
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