Home Case Index All Cases Income Tax Income Tax + AT Income Tax - 2018 (12) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2018 (12) TMI 1324 - AT - Income TaxTDS u/s 194A - assessee has not deducted tax at source in respect of the interest paid to the NBFCs -Disallowance u/s 40(a)(ia) - Held that:- Accordingly, the matter is set aside to the record of the Assessing Officer for verification of the fact that the recipients NBFCs has already taken into account the amount of interest received by them in their total income declared in the return of income and paid the tax. The assessee is also directed to furnish the requisite information for verification of the fact.
|