TMI BlogTDS u/s 194A - disallowance of delayed payment charges - to be treated as interest for the purpose of...TDS u/s 194A - disallowance of delayed payment charges - to be treated as interest for the purpose of TDS or not - Provisions of section 194A has no application to delayed payment charges on trade liability and thus, the assessee does not require to deduct TDS u/s. 194A of the Act. - AT ..... X X X X Extracts X X X X X X X X Extracts X X X X
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