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Interest paid to ‘NOIDA’ won‘t attract Sec. 194A TDS; SC upholds High Court’s ruling

July 7, 2018[2018] 95 81 (SC)/[2018] 257 Taxman 12 (SC)/[2018] 406 ITR 161 (SC)/[2018] 303 CTR 433 (SC)

IT : New Okhla Industrial Development Authority (NOIDA) is a Corporation established by a State Act and is, therefore, entitled to exemption of payment of tax at source under section 194A(1)

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