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2015 (11) TMI 1363 - AT - Income TaxTDS u/s 194A - Site Restoration Account - Held that:- Following the decision of coordinate bench of the ITAT in the case of the assessee itself [2014 (7) TMI 905 - ITAT DELHI] we hold that Site Restoration Account is not a term deposit for a fixed period and therefore in view of clause (vii) to section 194A(3), provision of section 194A are not applicable and the assessee was not liable for deducting tax at source on the interest credited in SRA. - Decided in favour of assessee
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