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