TDS u/s 194A - no parity can be drawn between interest accruing ...

No TDS on interest in Special Reserve Fund u/s 194A; not equated with withdrawals as business income.

July 27, 2014

Case Laws Income Tax AT

TDS u/s 194A - no parity can be drawn between interest accruing to SRF a/c and the withdrawals made u/s 33ABA(5) which are assessable as business income - No TDS required - AT

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TDS u/s 194A - no parity can be drawn between interest accruing ...

No TDS on interest in Special Reserve Fund u/s 194A; not equated with withdrawals as business income.

July 27, 2014

Case Laws Income Tax AT

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