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CBDT provides Utility to ascertain TDS Applicability Rates on Cash Withdrawals

Attachments to bank accounts withdrawn to enable assessee to pay tax demand

Interest cannot be disallowed by AO just because he believes assessee is carrying business in non-prudent manner

Expenditure on Software where biling is done on basis of actual use is a revenue expense

Sec 14A - Disallowance made cannot exceed the exempt income
