Interest on TDS Litigations
by Kasi Viswanathan VContents at a glance
| Bharat? | 5 |
| Foreword | 7 |
| Preface | 9 |
| Reading Guide | 11 |
| Taxsutra | 12 |
| Detailed Contents | 15 |
| Table of Cases | 23 |
| Chapter 1 Chapter XVII - Inextricably Interwoven | 1 |
| Chapter 2 Balancing act – inherent checks and balances | 8 |
| Chapter 3 Is interest contingent upon declaration? | 21 |
| Chapter 4 Characteristics of Interest | 43 |
| Chapter 5 Payee suffers loss whether interest attracted? | 54 |
| Chapter 6 Interest – if self-assessment/advance tax are excess | 77 |
| Chapter 7 Relevance of payee’s assessment and payment | 84 |
| Chapter 8 Oscillating onus | 111 |
| Chapter 9 Credit for Tax Deducted | 118 |
| Chapter 10 New insertions, Guidelines and thoughts | 124 |
| Chapter 11 Is interest on TDS delay – allowable? | 127 |
| Chapter 12 Conclusion – the new beginning and take-aways | 147 |
| Appendix 1 Bare provisions of section 201 at different points of time to capture changes in the provisions of law focused on section 201(1) and 201(1A) | 177 |
| Appendix 2 Memorandum of Finance Bills | 196 |
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