https://www.taxtmi.com/highlights?id=23837 Revision u/s 263 by CIT(A) - The reasons for non deduction of TDS stated by the assessee that the company was going through the process of demerger does not impress us at all. The provision of deduction on TDS are mandatory and strict in nature and cannot be given a go-by as done by the assessee - revision upheld - AT en-us Sat, 18 Jul 2015 10:33:20 +0530 Sat, 18 Jul 2015 10:33:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=23837 Revision u/s 263 by CIT(A) - The reasons for non deduction of TDS stated by the assessee that the company was going through the process of demerger does not impress us at all. The provision of deduction on TDS are mandatory and strict in nature and cannot be given a go-by as done by the assessee - revision upheld - AT Highlights Income Tax Sat, 18 Jul 2015 10:33:20 +0530 https://www.taxtmi.com/highlights?id=23837