2003 (11) TMI 306

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

..... 2. The solitary grievance of the Department is pertaining to the credit of TDS given to the assessee. 3. The brief facts of the case are that the assessee is an employee in the LIC. The LIC has paid the salary for the asst. yrs. 1989-90, 1990-91 and 1992-93 well in time. Later, due to some audit objection, supplementary payment was made to the assessee on which no TDS was deducted. However....