Proportionality in company penalty quantification requires aggravating and mitigating factors; mechanical multiplication of director liability is impe...
Deletion made u/s 40(a)(ia) – Amount paid to sub-contractors – the assessee had no profit motive and the activity of the society was more of a welfare activity - no TDS u/s 194C - HC
Deletion made u/s 40(a)(ia) – Amount paid to sub-contractors – the assessee had no profit motive and the activity of the society was more of a welfare activity - no TDS u/s 194C - HC
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