The Mumbai Bench of the Income Tax Appellate Tribunal (ITAT) has held that split up of TDS Rule 37BA(3)(ii) is allowable when corresponding income is assessable to tax. Larsen & Toubro Public Charitable Trust, the assessee charitable trust registered u/s 12A of the Actchallenged the order dated 18-03-2022 passed by CIT(A), National Faceless Appeal Centre,…
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