TDS liability – Specified person u/s 51(1) – The Central and the State Governments, therefore, acting through the government companies, are in a position to indirectly control the management or policy decisions of the Applicant. The Central and

GST – TDS liability – Specified person u/s 51(1) – The Central and the State Governments, therefore, acting through the government companies, are in a position to indirectly control the management or

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