Deduction of tax at source - Amendment to section 199
Last updated: 19 September 2007
Court :
ITAT COCHIN BENCH
Brief :
Deduction of tax at source - Amendment to section 199, permitting to adjust tax deducted at source (TDS) proportionately in hands of co-owners had been brought in statute book only with effect from assessment year 1997-98, with prospective effect - ITO v. T.G. Veeraraghavan - [2007] 108 ITD 288 (COCHIN)
Citation :
Income-tax Officer, Ward-2(1), Ernakulam
v.
T.G. Veeraraghavan
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CMA Gul S
Published in Income Tax
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