CANARA BANK,BANGALORE vs. INCOME TAX OFFICER(TDS), BANGALORE
In the result, these appeals filed by the assessees for A
ITA 1476/BANG/2014[2012-13]Status: DisposedITAT Bangalore12 Aug 2015AY 2012-13
Bench: Shri George George K & Shri Jason P. Boaz
For Appellant: Shri Balaram R Rao, AdvocateFor Respondent: Dr.P.K. Srihari, Addl. CIT (D.R.)
Section 12ASection 194ASection 196ASection 197(1)Section 2(15)Section 201Section 201(1)
TDS) under Section 194A of the Income Tax Act, 1961 (in short 'the Act') in the belief that it was not liable to deduct tax since KIADB was exempt from tax, being registered under Section 12A of the Act. On examination, the authorities below observed that while placing the deposits with the assesses, KIADB had furnished certificates under Section
