Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee
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 on FDRs of Jammu I.T.A. No. 790/Asr/2017 8 & Others appeals Development Authority with