Case Law Details
Case Name : Commissioner of Income Tax (TDS) Vs. M/s Parle Biscuits Pvt. Ltd. (Punjab and Haryana High Court)
Related Assessment Year :
Courts :
All High Courts Punjab and Haryana HC
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HIGH COURT OF PUNJAB AND HARYANA
Commissioner of Income-tax, Chandigarh
Versus
Parle Biscuits (P.) Ltd.
IT Appeal No. 207 of 2012 (O&M)
Date of pronouncement: 28.01.2013
JUDGMENT
Hemant Gupta, J. (Oral)
The present appeal under Section 260A of the Income Tax Act, 1961 (for short ‘the Act’) is against an order dated 07.03.2012 passed by the Income Tax Appellate Tribunal, Delhi Bench ‘F’ New Delhi (for short ‘the Tribunal) in ITA No. 100/Del/2012, whereby the Revenue’s appeal was dismissed holding that the tax deduction certificates were ...
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We have receive the two LTDC certificate from our vendor one certificate issue from the beginning of FY and second middle (December to March) of the year. Now TRACES consider in 4th Qtr only second one LTDC and short amount deducted is raise a demand. Please advice us whether, the two LTDC issued under section 197 is applicable on cumulative basis or it’s applicable on date basis.