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
ITA 211/COCH/2021[2015-2016]Status: DisposedITAT Cochin29 Jun 2022AY 2015-2016
Bench: Shri George George K. & Shri Laxmi Prasad Sahu
For Appellant: Shri Amaljith P.J., CAFor Respondent: Smt. J.M. Jamuna Devi, Sr. DR
Section 192Section 194JSection 201Section 201(1)Section 80C
29 of the circular cited supra. Needless to say that adequate opportunity of hearing should be provided to the assessee. If the ITO(TDS) finds that it is covered by the circular cited supra then TDS rate should be applied by him as per Section 194C of the Act.
ITA Nos. 207 to 212/Coch/2021
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M/s. Edarikode Service Co-operative
