Interest on TDS Litigations

by Kasi Viswanathan V

Interest on TDS Litigations

by Kasi Viswanathan V

Contents at a glance

Bharat? 5
Foreword 7
Preface 9
Reading Guide 11
Taxsutra 12
Detailed Contents 15
Table of Cases 23
Chapter 1 Chapter XVII - Inextricably Interwoven 1
Chapter 2 Balancing act – inherent checks and balances 8
Chapter 3 Is interest contingent upon declaration? 21
Chapter 4 Characteristics of Interest 43
Chapter 5 Payee suffers loss whether interest attracted? 54
Chapter 6 Interest – if self-assessment/advance tax are excess 77
Chapter 7 Relevance of payee’s assessment and payment 84
Chapter 8 Oscillating onus 111
Chapter 9 Credit for Tax Deducted 118
Chapter 10 New insertions, Guidelines and thoughts 124
Chapter 11 Is interest on TDS delay – allowable? 127
Chapter 12 Conclusion – the new beginning and take-aways 147
Appendix 1 Bare provisions of section 201 at different points of time to capture changes in the provisions of law focused on section 201(1) and 201(1A) 177
Appendix 2 Memorandum of Finance Bills 196

About the Author

Kasi Viswanathan V

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Interest on TDS Litigations
Publisher: Bharat Law House
Pages: 240
Language: Hindi
ISBN: 9788197272462
415 Price : ₹ 495
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