Deduction of TDS at a rate of 0.01% satisfying Mandate of Rule 28AA denied due to Non-Application of Mind by DCIT: Delhi HC directs fresh Adjudication [Read Order]

By Sunayana Dhal - On November 17, 2023 10:45 am - 2 mins read
Deduction of TDS - satisfying Mandate - Non-Application - DCIT - Delhi High Court - Adjudication - taxscan

The Delhi High Court directed fresh adjudication because the deduction of Tax Deducted at Source (TDS) at a rate of 0.01% satisfying the mandate of Rule 28AA of the Income Tax Rules, 1961 denied due to non-application of mind by the Deputy Commissioner of Income Tax (DCIT). Shreyash Retail pvt ltd., the petitioner is a…

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