Exemption u/s 10(15)(iv)(f) - interest income - It was ...
Court Rules Withdrawal of Exemption u/s 10(15)(iv)(f) Improper; 20% Withholding Tax Invalidated for Assessee.
September 18, 2013
Case Laws Income Tax AT
Exemption u/s 10(15)(iv)(f) - interest income - It was catastrophic to withdraw the exemption already granted u/s.10(15)(iv)(f) - Due to the withdrawal of the exemption the impugned order u/s. 195(2), now under dispute was passed directing to deduct withholding tax @ 20% - decided in favor of assessee - AT
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