S. 194O : Payment of certain sums by e-commerce operator to e-commerce participant-Tax deduction at source-Difficulties faced by assesses-CBDT was directed to consider and dispose representation within a period of sex weeks. [S. 119, Art. 226 ]
Mjunction Services Ltd. v. UOI (2021) 206 DTR 246 / 322 DTR 968 (Cal.)(HC)