NCLAT directs IT Dept to Refund TDS collected under Section 194IA

Om Prakash Agrawal Liquidator – S.Kumars Nationwide Ltd. Vs Chief Commissioner of Income Tax (TDS) (NCLAT)

IBBI (Liquidator Process) Regulation 2016 is silent on the subject of filing of Income Tax Return as Code provides for a time bound period for completion and maximization of value of assets and cease of doing business.

Ld. Adjudicating Authority has erroneously held that the deduction of Tax at source does not mean raising demand for collection of tax by the Dep

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