ACIT, KUMBAKONAM vs. CITY UNION BANK LIMITED, KUMBAKONAM
In the result, the appeals filed for the assessment year 2007-08 filed by
ITA 1671/CHNY/2014[2007-08]Status: DisposedITAT Chennai28 Dec 2016AY 2007-08
Bench: Shri Chandra Poojari & Shri G. Pavan Kumar
For Appellant: Shri V. Vivekanandan, CIT
Section 143(1)Section 143(2)Section 143(3)Section 148Section 194JSection 195JSection 40A
195J of the Act on
payment of technical and professional charges Rs. 6,59,460/- to SBI, Surat Branch as
MICR charges. The Ld. AR has submitted that the TDS has been deducted in
assessee's Surat Branch on MICR charges and remitted to Government. The Ld. AR
filed the copies of Form 16A issued to the SBI, Surat Branch