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2023 (7) TMI 1635

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Full Text of the Document

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....the Petitioners : Mr. Rahul Sarda i/b. Mr. Atul K. Jasani For the Respondents : Mr. Yogeshwar S. Bhate ORDER The primary grievance raised by Petitioners is that Respondent No.1 should have issued Lower Deduction Certificate (LDC) at the rate of 0.35% on payment covered by Section 194-O of the Income Tax Act,1961 (the Act) to be received from Amazon Seller Services Private Limited by Petit....

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