EDARIKODE SERVICE CO-OPERATIVE BANK LTD,EDARIKODE vs. ASSISTANT COMMISSIONER OF INCOME TAX (OSD) (TDS) KOZHIKODE, KOZHIKODE

In the result, the appeals filed by the assessee are allowed for statistical purposes

Bench: Shri George George K. & Shri Laxmi Prasad Sahu

11. Regarding Ground No. 5, after hearing both sides and relying on Circular No. 715 dated 8th August, 1995 and the judgment quoted by the learned A.R. in his written submission, we remit this issue also to the file of the ITO(TDS) for verification of the nature of services received by the assessee is covered under Section