DEPUTY COMMISSIONER OF INCOME TAX CIRCLE -IV, KAPURTHALA vs. M/S PUNJAB GRAMIN BANK, KAPURTHALA
ITA 731/ASR/2017[2014-15]Status: DisposedITAT Amritsar05 Apr 2019AY 2014-15
Bench: Shri N.K. Saini & Shri Ravish Sood
For Appellant: Shri Ranjan Sehgal, A.RFor Respondent: Smt. Parvinder Kaur, C.I.T, D.R
Section 143(3)Section 260ASection 36(1)(viia)Section 40Section 43B
194A on the interest paid to PTU on the fixed deposits held by the latter with the bank, nor obtained any certificate for non deduction of tax at source as envisaged in Sec. 197 of the IT Act, therefore, the lower authorities had rightly disallowed the said amount under Sec.
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ITA No. 784 & 731/Asr./2017
