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2002 (9) TMI 292 - NATIONAL CONSUMER DISPUTES REDRESSAL COMMISSION
Extract:
.......ring the definition of interest as contained in section 2(28A) of the Income-tax Act, the provisions of section 194A were not applicable and the GDA was clearly wrong in deducting the tax deducted at source from the interest payable to the complainant. Accordingly, the order of the State Commission is upheld and this revision petition is dismissed.