TDS u/s 194A - non deduction of tds - interest being not paid ...
Case Laws Income Tax
February 13, 2016
TDS u/s 194A - non deduction of tds - interest being not paid to the payees [suppliers] being reversed in the books of accounts, we are of the considered opinion that there would be no liability to deduct tax as no income accrued to the payees [suppliers]. - HC
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