TDS on Interest paid/credited by the Housing Board - delayed ...

Housing Board's Interest on Delayed Flat Allotment Classified as Revenue Receipt, Not Subject to TDS u/s 194A.

February 10, 2012

Case Laws Income Tax HC

TDS on Interest paid/credited by the Housing Board - delayed allotment of flats – though it was termed as interest on delayed payment, it was actually a revenue receipt and therefore the provisions of Section 194A of the Income tax Act would have no application .... - HC

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TDS on Interest paid/credited by the Housing Board - delayed ...

Housing Board's Interest on Delayed Flat Allotment Classified as Revenue Receipt, Not Subject to TDS u/s 194A.

February 10, 2012

Case Laws Income Tax HC

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