No TDS on Interest for Late Payment in Asphalt Purchase u/s 194A. No Loan Involved.

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....Tds u/s 194A - interest for late payment - interest was not actually in the nature of interest which was paid on the loan taken but actually it is of nature of purchase cost of asphalt (bitumen) as the impugned amount has been paid in the course of making purchases - No TDS liability - AT....