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<h1>ITAT Madras: TDS not on full interest amount, only net after credits. Appeal allowed for M/s. Dhanalakshmi Corporation.</h1> The ITAT Madras held that tax deduction at source was not required for the full interest amount paid, only for the net amount after considering all ... - The appeal was by the assessee for the assessment year 1975-76 regarding interest payments made without proper income tax deduction at source. The ITAT Madras held that tax deduction at source was not required for the full interest amount paid, only for the net amount after considering all credits and debts. The appeal was allowed in part, canceling the order of the ITO regarding M/s. Dhanalakshmi Corporation.
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