Court :
Kolkata High Court
Brief :
When the amount is credited to suspense account or any account, by whatever name called, then it is treated as amount credited to the account of the payee and tax has to be deducted at source. Hence, tax has to be deducted at source even on provisions made in the books of account to which TDS provisions are applicable.
Citation :
ITAT/338/2016 IA No.GA/2/2016 (Old No.GA/2607/2016)
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