Case Law Details
Case Name : CIT (TDS) Vs Jai Prakash Associates Ltd (Supreme Court of India)
Related Assessment Year :
Courts :
Supreme Court of India
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CIT (TDS) Vs Jai Prakash Associates Ltd (Supreme Court of India)
We have heard Shri N. Venkataraman, learned ASG appearing on behalf of the Revenue and Shri Nishit Agrawal, learned counsel appearing on behalf of the respondent/Assessee.
The main issue is with respect to the chargeability of TDS on non-convertible debentures (NCDs) and FDR below Rs. 5,000/-.
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