No TDS liability can be imposed for notional provision reversed afterwards

We have heard the rival submissions. This Tribunal, in the case cited, supra, has set aside the matter to the AO as under :

“7. As per the above Para reproduced from the order of the Tribunal, it is seen that in that case, the tribunal has given a finding that as is evident from the record, the entry was reversed on the next working day and therefore, the amount so credited has never accrued to the payee. In the present case, no such evidence has been brought on record hat interest credited as per this so

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