Appeal dismissed without merit adjudication as assessee completed liquidation process.
Appeal dismissed without merit adjudication as assessee completed liquidation process. Issue Whether tax deducted under a wrong section (Section 194C instead of Section 194J) satisfies the requirements of Section 40(a)(ia) to avoid business disallowance. Whether payments made by a hospital to another hospital for professional services fall under TDS provisions of Section 194J rather than… Read More »