It is obligatory on part of assessee to deduct TDS at the time of credit of interest income to account of payee or at time of payment thereof

ITAT, BENCH `A’, BANGLAORE, Rajendra Kumar Vs DCIT, ITA No. 1180/Bang./2009, February 12, 2010 ORDER Per: A Mohan Alankamony: This appeal of the assessee is directed against the order of the Ld. CiT(A), Hubli in ITA No; 120/CIT(A) HBL/08-09 dated: 6.11.2009 for the assessment year 2006-07. 2. The assessee had originally raised twelve grounds. Subsequently, the Ld. A R in his communication dated: 1/2/2010 had furnished eleven grounds in a concise manner. On a perusal, ground Nos: 1 and 11 being general and no specific issues involved, they have become non-consequential. I...