TDS u/s 194A - Excess payment refund debited in the Profit & ...

Excess Payment Refund Not Classified as Interest for TDS Purposes, High Court Rules u/s 194A.

June 30, 2015

Case Laws Income Tax HC

TDS u/s 194A - Excess payment refund debited in the Profit & Loss Account under the head 'indirect expenses' - Whether should be treated as interest on the customers' deposits/advances under section 2(28A)? - Held No - HC

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TDS u/s 194A - Excess payment refund debited in the Profit & ...

Excess Payment Refund Not Classified as Interest for TDS Purposes, High Court Rules u/s 194A.

June 30, 2015

Case Laws Income Tax HC

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