Non deduction of TDS u/s 195 - if payee had taken into account ...
No Penalties for Assessee if Payee Declares Interest Income and Files Tax Return u/s 40(a)(ia).
May 20, 2017
Case Laws Income Tax AT
Non deduction of TDS u/s 195 - if payee had taken into account the interest paid by the assessee while computing their taxable income and had filed their return, then assessee cannot be visited with rigours of Sec. 40(a)(ia) - AT
View Source