Additions towards amount of TDS deducted on interest - accrual ...
Case Laws Income Tax
September 5, 2022
Additions towards amount of TDS deducted on interest - accrual of interest income but not received - Merely because the borrower has deposited TDS amount that itself will not fasten liability on the assessee to pay tax on the total interest income especially under the circumstances, when the other party has failed to repay the loan amount and interest thereupon and the litigation was going on. - AT
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