https://www.taxtmi.com/caselaws?id=12474 The High Court affirmed the Tribunal's decision in a case involving the obligation to file a return of income when below the taxable limit, allowing credit for Tax Deducted at Source (TDS) in block assessment, and addressing perversity of law and facts. The Court upheld the Tribunal's interpretation that no return was required under section 139(1A) due to salary income with TDS, and that TDS on salary income should not be taxed again in block assessment. The Court found the Tribunal's decision aligned with the law, concluding the appeal in favor of the Tribunal's rulings. en-us Mon, 08 Jul 2002 00:00:00 +0530 Thu, 25 Feb 2010 15:50:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=12474 The High Court affirmed the Tribunal's decision in a case involving the obligation to file a return of income when below the taxable limit, allowing credit for Tax Deducted at Source (TDS) in block assessment, and addressing perversity of law and facts. The Court upheld the Tribunal's interpretation that no return was required under section 139(1A) due to salary income with TDS, and that TDS on salary income should not be taxed again in block assessment. The Court found the Tribunal's decision aligned with the law, concluding the appeal in favor of the Tribunal's rulings. Case-Laws Income Tax Mon, 08 Jul 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=12474