Reimbursement of bank guarantee commission - TDS u/s.194A @10% ...

Determination: Bank Guarantee Commission Not Subject to TDS as Interest u/s 194A; Discusses Revision u/s 263.

March 29, 2016

Case Laws Income Tax AT

Reimbursement of bank guarantee commission - TDS u/s.194A @10% OR u/s.194C @2% - revision u/s 263 - bank guarantee commission does not come under the purview of interest so as to make assessee liable for TDS u/s.194A - AT

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Reimbursement of bank guarantee commission - TDS u/s.194A @10% ...

Determination: Bank Guarantee Commission Not Subject to TDS as Interest u/s 194A; Discusses Revision u/s 263.

March 29, 2016

Case Laws Income Tax AT

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