Non deduction of TDS u/s 194A - compensation (damages) paid in ...
Compensation for Plot Delivery Delays Not Subject to TDS u/s 194A, Deemed Non-Interest Payment.
January 19, 2016
Case Laws Income Tax AT
Non deduction of TDS u/s 194A - compensation (damages) paid in the form of interest by the appellant to various allottees for delays occurred in delivering the respective plots - the amount in question cannot be characterised as interest within the meaning of section 194A - AT
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