https://www.taxtmi.com/highlights?id=51717 TDS deducted u/s 194J - delay in deposit of the TDS deduction - applicability of section 43B in case of appellant, as the appellant is following cash of accounting u/s 145 - rule of consistency has to be followed by the Revenue - No additions. en-us Wed, 12 Feb 2020 07:56:12 +0530 Wed, 12 Feb 2020 07:56:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=51717 TDS deducted u/s 194J - delay in deposit of the TDS deduction - applicability of section 43B in case of appellant, as the appellant is following cash of accounting u/s 145 - rule of consistency has to be followed by the Revenue - No additions. Highlights Income Tax Wed, 12 Feb 2020 07:56:12 +0530 https://www.taxtmi.com/highlights?id=51717