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 193 - interest on debenture credited to comply with the mandatory requirements of law - requirement of TDS cannot be stretched to unreasonable levels when interest was neither claimed by debenture holders nor paid as assessee was a sick industrial unit and referred to BIFR - canceling of demand u/s 201(1) is correct in light of principle of real income theory
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