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    <title>TDS on Hypothetical Interest u/s 194A Depends on Court/CBI Ruling; Interest on FDs Not Yet Income.</title>
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    <description>TDS u/s 194A - TDS Laibility in respect of hypothetical interest income - Entitlement of interest accruing on the FDs to the petitioner would be dependant on the result of the pending Court/CBI proceedings and consequently, till conclusion of the said Court proceedings, the interest accruing on the FD cannot be construed or treated as income for the purpose of deduction of TDS under Section 194A - HC</description>
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      <description>TDS u/s 194A - TDS Laibility in respect of hypothetical interest income - Entitlement of interest accruing on the FDs to the petitioner would be dependant on the result of the pending Court/CBI proceedings and consequently, till conclusion of the said Court proceedings, the interest accruing on the FD cannot be construed or treated as income for the purpose of deduction of TDS under Section 194A - HC</description>
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