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Tuesday, November 04, 2025

Day: January 24, 2013

Credit for TDS allowed if Income shown in certificate is offered for tax despite certificate is not in Assessee name

Assessee is entitled to the credit of the TDS mentioned in the TDS certificates issued by the contractor, whether the said certificate is issued in…

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S.194H TDS not deductible on charges for utilization of credit card facilities

Commission paid to the credit card companies cannot be considered as falling within the purview of S.194H. Even though the definition of the term commission…

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