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    <title>Assessee&#039;s Trading Loss Due to Unavailable TDS u/s 28 of Income Tax Act.</title>
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    <description>Assessee in the instant case had written off the TDS portion due to non-availability of the same and hence it becomes a trading loss u/s 28 of the Act as to that extent, it had neither received the money nor the TDS certificate - AT</description>
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      <description>Assessee in the instant case had written off the TDS portion due to non-availability of the same and hence it becomes a trading loss u/s 28 of the Act as to that extent, it had neither received the money nor the TDS certificate - AT</description>
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