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Section 483 Section 143(1)2 Section 194D2 Section 2012 Section 194A(3)(v)2 Section 201(1)2 Deduction2 TDS2

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 on the amount paid by a co-operative society to its member. The said section is reproduced hereunder:- “Section 194A (1) Any person not being an individual ............................................................................................................................................ ded uct income tax thereon at the rates in force. Provided that an individual or a Hindu Undivid ........................................................... (2) (Omitted by the finance Act,1992 w.e.f.1-6-1992) (3) The provisions of sub-section

THE JHINGRAN COOP MULTIPURPOSE SERVICE SOCIETY LIMITED,NAWANSHAHR vs. INCOME TAX OFFICER ( TDS), JALANDHAR

THE JHINGRAN COOP MULTIPURPOSE SERVICE SOCIETY LIMITED,NAWANSHAHR vs. INCOME TAX OFFICER ( TDS), JALANDHAR

MR RUDER MANI WALIA,JALANDHAR vs. INCOME TAX OFFICER WARD-2 (3), JALANDHAR