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“Reasons to Believe” in GST and what procedure followed during the search was illegal – High Court of Allahabad

by Team Taxcharcha02557

 

 

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To Download the order of High Court, WTAX(A)_619_2018

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In terms of section 194A(1), The time of deduction of tax u/s 194A(1) is undisputedly time at which interest is to be credited to account of payee or when it is paid in cash/cheque or draft therefore, deduction of tax at source on interest income before close of financial year concerned as provided under section 194A(4) would not obligate assessee bank from penalty for not deducting tax at source at time of credit of said income in payee’s account – HC Allahabad

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