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TDS u/s 194A - non deduction of tds - interest being not paid to the payees [suppliers] being reversed in the books of accounts, we are of the considered opinion that there would be no liability to deduct tax as no income accrued to the payees [suppliers]. - HC

Income Tax - TDS u/s 194A - non deduction of tds - interest being not paid to the payees [suppliers] being reversed in t .....

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