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Court Upholds AO's Orders on TDS Non-Compliance u/ss 201(1) & 201(1A) Due to Dishonest Salary Estimation.
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....TDS u/s 192 from salary - in the instant case it cannot be stated that assessee’s estimation is bonafide or honest estimation of salary income of its employees - AO had rightly passed the orders u/s. 201(1) and 201(1A) - AT....