https://www.taxtmi.com/caselaws?id=369526 Interest on share capital paid to members required fresh examination because the accrual year and crystallisation of the liability were not clearly determined, so the matter was remitted. Interest paid to members on deposits was not liable to disallowance under section 40(a)(ia) where earlier Tribunal orders and CBDT clarification treated such payments as outside the alleged TDS default, and the disallowance was deleted. Premium on held-to-maturity securities and the claim relating to bad debts or standard assets were not conclusively verifiable on the existing record, so both issues were sent back for de novo consideration. en-us Fri, 17 Aug 2018 00:00:00 +0530 Tue, 30 Oct 2018 10:04:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=369526 Interest on share capital paid to members required fresh examination because the accrual year and crystallisation of the liability were not clearly determined, so the matter was remitted. Interest paid to members on deposits was not liable to disallowance under section 40(a)(ia) where earlier Tribunal orders and CBDT clarification treated such payments as outside the alleged TDS default, and the disallowance was deleted. Premium on held-to-maturity securities and the claim relating to bad debts or standard assets were not conclusively verifiable on the existing record, so both issues were sent back for de novo consideration. Case-Laws Income Tax Fri, 17 Aug 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=369526