CANARA BANK,,GURGAON vs. DCIT (TDS), GURGAON
In the result appeal filed by the Assessee is allowed for statistical purposes
ITA 5870/DEL/2016[2012-13]Status: DisposedITAT Delhi26 Jul 2021AY 2012-13
Bench: Shri Kul Bharat & Shri Prashant Maharishi(Through Video Conferencing) Canara Bank, Vs. Dcit Main Branch, Railway Road, Tds Gurgaon Gurgaon Pan: Rtkc01324B (Appellant) (Respondent)
For Appellant: NoneFor Respondent: Shri Mahesh Thakur, Sr. DR
Section 154Section 194(3)Section 201Section 201(1)
were paid to the cooperative banks on which no tax is required to be deducted in view of the provision of section 194(3) of the Act and same was found to be correct. Further, the Assessee also submitted that it has not deducted tax at source when Form