THE JHINGRAN COOP MULTIPURPOSE SERVICE SOCIETY LIMITED,NAWANSHAHR vs. INCOME TAX OFFICER ( TDS), JALANDHAR
ITA 64/ASR/2023[2015-16]Status: DisposedITAT Amritsar20 Jun 2023AY 2015-16
Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee
For Appellant: Shri Rakesh Joshi, AdvocateFor Respondent: Shri Pardeep Kumar, Sr. DR
Section 194ASection 194A(3)(v)Section 201Section 201(1)Section 80P
Tds), Ward- ... on 18 January, 2021 [ ITA No.412 & 413/Bang/2020] [In para 13 at page 6] as under:-
“This view combined with the decision of Hon'ble Supreme Court holding that the term "members" should be construed as defined in the respective cooperative societies Act would lead us to the conclusion that the associate members should be considered as included
