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![TDS not applicable to Off-Transactions: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2018/03/TDS-Taxscan.jpg "TDS not applicable to Off-Transactions: ITAT [Read Order]")
TDS not applicable to Off-Transactions: ITAT [Read Order]
In M/s. Sukumar Dutta versus Income Tax Officer, the Kolkata ITAT recently held that the provisions relating to Tax deduction at source ( TDS) under...