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1 result for “disallowance”+ Section 197A(2)clear

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Key Topics

Section 402Section 194A2

THE GURDASPUR CENTRAL COOP BANK LTD,GURDASPUR vs. THE DY. COMMISSIONER OF INCOME-TAX, CIRCLE- VI,, PATHANKOT

In the result, the assessee’s appeal is allowed for statistical purposes

ITA 681/ASR/2017[2014-15]Status: DisposedITAT Amritsar24 May 2018AY 2014-15

Bench: Sh. Sanjay Arora & Sh. N. K. Choudhryi.T.A. No. 681/Asr/2017 (And Stay Application No. 01/Asr/2018) Assessment Year: 2014-15

For Appellant: Sh. Vinamar Gupta & Vibhore Gupta (CAs.)For Respondent: Smt. Prabhjot Kaur CIT (D.R.)
Section 143(3)Section 194ASection 40Section 44A

2 ITA No.681/2017 & SANo.1/18(AY 2014-15) The Gurdaspur Central Co-op. Bank v. Dy. CIT chart whereby the assessee seeks to reconcile the total interest paid on its various deposit accounts with that on which tax stands deducted at source or is not required to under law, i.e., per the different excepting clauses of section 194A providing saving