16 results for “disallowance”+ Section 194clear
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In the result, the ground No
Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee
194(1) are not applicable. We also hold the exception provided in section 194A(3)(iii)(f) of the Act and as per notification, the Jammu Development Authority is a creation of J&K Development Act and satisfies the condition at Entry No. 39 of the said notification and we hold that no tax was deductible on accrued interest