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Case Law Details

Case Name : Safex Complex Private Limited Vs Union of India And Ors. (Calcutta High Court)
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Safex Complex Private Limited Vs Union of India And Ors. (Calcutta High Court)

The Calcutta High Court recently ruled in the case of Safex Complex Private Limited Vs Union of India, concerning the issue of TDS deduction on an unsecured loan for the financial year 2018-19/assessment year 2019-20. The petitioner sought to challenge the order under Section 148A(d) of the Income Tax Act, 1961, but the Court upheld the impugned order.

The central issue revolved around a transaction between the

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