Post-search scrutiny assessment remains available where original assessment limitation is unexpired, permitting timely completion under regular assess...
Short deduction of TDS - TDS u/s 194C or 194H - nature of contract payments - there is contradictory in the submissions of the assessee as the assessee has taken plea before the authorities below that it is a commission payment towards selling of goods, whereas as per TDS return as well as copy of ITR-IV of the Payee, which is in the nature of contract payments. - Matter restored before AO for verification.
Short deduction of TDS - TDS u/s 194C or 194H - nature of contract payments - there is contradictory in the submissions of the assessee as the assessee has taken plea before the authorities below that it is a commission payment towards selling of goods, whereas as per TDS return as well as copy of ITR-IV of the Payee, which is in the nature of contract payments. - Matter restored before AO for verification.
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