Not able to restrict tax on the Debit Account of Receivable Invoice

Dear's,

We have setup a new tax in E-business Tax module. We want to restrict tax on specific GL Accounts.

In order to restrict tax we have first created Tax Determining Factor Sets, as shown in screenshot.

If we are creating 'Tax Condition Set' for the CREDIT account of AR invoice, we are able to restrict tax on that account, but if create a 'Tax Condition Set' for DEBIT account of AR invoice, than tax is getting applied.It is not desirable.

Please assist.

Thanks & Regards,

Devesh