https://www.taxtmi.com/highlights?id=72667 TDS liability u/s 194A - assessee in default - principle of Res-judicata - In the assessee’s own case for the proceeding in respect of the Assessment Year 2014-15, CIT(A) NFAC has accepted nominal members as members and held that interest paid to them is not liable for TDS u/s. 194 - the CIT/NFAC has acted against Res Judicata. - Order set aside - AT en-us Fri, 20 Oct 2023 17:18:55 +0530 Fri, 20 Oct 2023 17:21:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=72667 TDS liability u/s 194A - assessee in default - principle of Res-judicata - In the assessee’s own case for the proceeding in respect of the Assessment Year 2014-15, CIT(A) NFAC has accepted nominal members as members and held that interest paid to them is not liable for TDS u/s. 194 - the CIT/NFAC has acted against Res Judicata. - Order set aside - AT Highlights Income Tax Fri, 20 Oct 2023 17:18:55 +0530 https://www.taxtmi.com/highlights?id=72667