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Income Tax - Highlights / Catch Notes

Home Highlights April 2019 Year 2019 This

TDS u/s 193 - interest on debenture credited to comply with the ...

Income Tax

April 22, 2019

TDS u/s 193 - interest on debenture credited to comply with the mandatory requirements of law - requirement of TDS cannot be stretched to unreasonable levels when interest was neither claimed by debenture holders nor paid as assessee was a sick industrial unit and referred to BIFR - canceling of demand u/s 201(1) is correct in light of principle of real income theory

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