TDS liability on Interest u/s 194A - Since there is neither any ...
Case Laws Income Tax
September 3, 2018
TDS liability on Interest u/s 194A - Since there is neither any borrowing of money nor incurring of debt on the part of the assessee, in the present factual scenario, interest as defined under section 2 (28A) of the Act can have no application to such payments.
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