Rectification u/s 154 for difference of receipt with TDS certificates not permissible as the difference in receipts requires investigation and…
TDS credit on conflict of cash and accrual accounting. ITAT following High Court allowed proportionate TDS when TDS only was…
Reimbursement of expenses not income though TDS was deducted on such payments u/s 194C or 194H as contract/commission payments -High…
Income and deductions claimed in ITR should also match with form 16 issued by the employer or Form 16A. issued…
TDS credit allowed despite income not offered to tax. House was soldby the husband to the wife who paid taxes…
Non-recovery of income tax demand where tax has been deducted but not deposited by deductor-CBDT Non-enforcement of recovery of demand…