https://www.taxtmi.com/caselaws?id=254339 The High Court of Calcutta dismissed the Revenue's appeal against the Tribunal's decision regarding the applicability of Rule 8D for a specific assessment year and the classification of factoring charges as interest for TDS purposes. The Court emphasized alignment with previous judgments, affirming that Rule 8D applies from assessment year 2008-09 onwards and that factoring charges do not constitute interest for TDS under Section 194A. en-us Tue, 12 Aug 2014 00:00:00 +0530 Fri, 19 Dec 2014 13:11:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=254339 The High Court of Calcutta dismissed the Revenue's appeal against the Tribunal's decision regarding the applicability of Rule 8D for a specific assessment year and the classification of factoring charges as interest for TDS purposes. The Court emphasized alignment with previous judgments, affirming that Rule 8D applies from assessment year 2008-09 onwards and that factoring charges do not constitute interest for TDS under Section 194A. Case-Laws Income Tax Tue, 12 Aug 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=254339