https://www.taxtmi.com/highlights?id=28293 TDS liability - the provisions were made at the year end is reversed in the beginning of the next accounting year - it cannot be said that income had accrued in the hands of the payee. - there was no liability in the hands of the assessee company to deduct TDS - AT en-us Tue, 05 Apr 2016 20:27:12 +0530 Tue, 05 Apr 2016 20:27:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=28293 TDS liability - the provisions were made at the year end is reversed in the beginning of the next accounting year - it cannot be said that income had accrued in the hands of the payee. - there was no liability in the hands of the assessee company to deduct TDS - AT Highlights Income Tax Tue, 05 Apr 2016 20:27:12 +0530 https://www.taxtmi.com/highlights?id=28293