ITAT: Provision Mandating Furnishing of PAN With E-TDS has Overriding Effect - (10 Jun 2022)
DIRECT TAXATION
Income Tax Appellate Tribunal (ITAT), Visakhapatnam bench has held that the provision mandating furnishing of PAN with E-TDS has an overriding effect and upholds the applicability of Section 206AA of Income Tax Act 1961, on payments made under an oral agreement.
Tags : ITAT INCOME-TAX ACT PAN
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