https://www.taxtmi.com/highlights?id=21427 TDS u/s 195(1) - usance charges are not interest u/s 2(28A) except where an undertaking is engaged in the business of ship breaking in view of explanation (2) to Sec. 10(15)(iv)(c) - Revenue appeal allowed - AT en-us Thu, 15 Jan 2015 08:24:44 +0530 Thu, 15 Jan 2015 08:24:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=21427 TDS u/s 195(1) - usance charges are not interest u/s 2(28A) except where an undertaking is engaged in the business of ship breaking in view of explanation (2) to Sec. 10(15)(iv)(c) - Revenue appeal allowed - AT Highlights Income Tax Thu, 15 Jan 2015 08:24:44 +0530 https://www.taxtmi.com/highlights?id=21427