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
b)(c)(d)
(iv).
(v) to such income credited or paid by a co-operative society (other than a co- operative bank) to a member thereof or to such income credited or paid by a cooperative society to any other co-operative society.”
Thus as per the said provision the provisions of section 194A are not applicable in the case
