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2015 (8) TMI 1259 - AT - Income TaxTDS on the interest paid by it to New Okhla Industrial Development Authority (NOIDA) - Held that:- As payment of interest by the banks to NOIDA does not require any tax withholding as the same is covered u/s 194A(3)(iii)(f). Resultantly, the order passed by the Addl CIT(TDS) u/s 201(1) and 201(1A) read with section 194A has been set aside.- Decided in favour of assessee.
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