Where the assessees were partners of firm and were liable to tax audit in their individual capacity, then they were liable to make tax deduction at source under section 194A on interest paid by them to firm.

Where the assessees were partners of firm and were liable to tax audit in their individual capacity, then they were liable to make tax deduction at source under section 194A on interest paid by them to firm. Vide
Thomas Muthoot v. Dy. CIT (2013) 49 (II) ITCL 221 (Coch-Trib)