TMI Blogif payment is made in respect of the amount which is not chargeable to tax under the provisions of Act,...if payment is made in respect of the amount which is not chargeable to tax under the provisions of Act, tax at source (TDS, for short) is not liable to be deducted. Decision of Supreme Court in Transmission Corporation of Andhra Pradesh vs. CIT, (1999 -TMI - 5757 - SUPREME Court), operates and is applicable when the sum or payment is chargeable to tax under the provisions of the Act..... - HC ..... X X X X Extracts X X X X X X X X Extracts X X X X
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