Introducing the “In Favour Of” filter in Case Laws.
- ⚖️ Instantly identify judgments decided in favour of the Assessee, Revenue, or Appellant
- 🔍 Narrow down results with higher precision
Try it now in Case Laws →
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Introducing the “In Favour Of” filter in Case Laws.
Try it now in Case Laws →
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of TDS u/s 194C - non-filing of Form No.15-I/J within the prescribed time - It is only a technical defect - once the Conditions of Section 194C(3) were satisfied, the liability of the payee to deduct tax at source would cease - HC
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