Case law on TDS

FATEMA (CHARTERED ACCOUNTANT) (719 Points)

19 February 2011  

My client has recieved TDS certificate in his wife's name and the ITO has disallowed the TDS which was claimed by him in his return.

 

We are filing an appeal u/s 154 for rectification.Can someone please suggest some case laws that can be quoted in the appeal?

 

Regards,

Fatema