| COURT: | Delhi High Court |
| CORAM: | Ravindra Bhat J, Vibhu Bakhru J |
| SECTION(S): | 194A |
| GENRE: | Domestic Tax |
| CATCH WORDS: | TDS credit, TDS deduction |
| COUNSEL: | Prem Lata Bansal |
| DATE: | November 11, 2014 (Date of pronouncement) |
| DATE: | November 12, 2014 (Date of publication) |
| AY: | - |
| FILE: | Click here to view full post with file download link |
| CITATION: | |
| Liability for TDS u/s 194A does not arise if the beneficiary is not ascertainable and the person in whose name the interest is credited is not person liable to pay tax. Circular No. 08/ 2011 dated 14.10.2011 set aside | |
(i) Essentially, the controversy in the present case involves the question whether the provisions of Chapter XVII of the Act would be applicable in respect of interest which is payable on the fixed deposits maintained by this Court with the …
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