https://www.taxtmi.com/highlights?id=27321 TDS u/s 194A - non deduction of tds - interest being not paid to the payees [suppliers] being reversed in the books of accounts, we are of the considered opinion that there would be no liability to deduct tax as no income accrued to the payees [suppliers]. - HC en-us Sat, 13 Feb 2016 11:41:40 +0530 Sat, 13 Feb 2016 11:41:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=27321 TDS u/s 194A - non deduction of tds - interest being not paid to the payees [suppliers] being reversed in the books of accounts, we are of the considered opinion that there would be no liability to deduct tax as no income accrued to the payees [suppliers]. - HC Highlights Income Tax Sat, 13 Feb 2016 11:41:40 +0530 https://www.taxtmi.com/highlights?id=27321