Monday, October 13, 2014

[aaykarbhavan] Interest credited by SBI to deposits made under ‘Site Restoration Account’ won’t attract sec. 194A TDS




 

Interest credited by SBI to deposits made under 'Site Restoration Account' won't attract sec. 194A TDS

October 13, 2014[2014] 49 taxmann.com 293 (Delhi - Trib.)/[2014] 164 TTJ 1 (Delhi - Trib.)
IT : Where a deposit is not in nature of time deposit, then it is not amenable to provisions of section 194A
Regards
Prarthana Jalan


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Posted by: Prarthana Jalan <prarthanajalan@ymail.com>


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