2019 (4) TMI 541 - SCH - Income Tax

TDS liability - Payment of interest on delayed delivery of plot - nature of interest as defined in Section 2(28A) - provision of Section 40(a)(ia) applicability - HELD THAT - SLP dismissed.

Summary

The Supreme Court dismissed the Special Leave Petition under Article 136 of the Constitution of India, as they found no reason to entertain it. Delay was condoned, and any pending applications were disposed of accordingly.