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Income Tax - Highlights / Catch Notes

Home Highlights February 2016 Year 2016 This

TDS u/s 194A - non deduction of tds - interest being not paid ...

Income Tax

February 13, 2016

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

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