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Sudarshan Roy

Latest Posts by Sudarshan Roy

Department to calculate 20% as per assessment order before giving effect to TDS/TCS

September 22, 2023 4092 Views 0 comment Print

Orion Security Solutions P. Ltd. Vs DCIT (Delhi High Court) Headnote: TDS and TCS have to be adjusted against the amount arrived at by applying the rate of 20% against the tax crystalized as per the assessment order. Facts in brief: 1. The Assessee had filed its return of income for the assessment year 2021-22 declaring […]

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