No TDS default if TDS deducted as per certificate issued under Sec. 197 : ITAT
The rates prescribed in the certificate issued u/s. 197 of the Act, the deductor or the person responsible for paying has to apply the rates as per that certificate as provided u/s. 197 clause (2) of the Act. IN THE ITAT LUCKNOW BENCH ‘A’ Kribhco Shyam Fertilizers Ltd. v. Income-tax Officer, (TDS) Bareilly T.S. KAPOOR,… Read More »