INCOME TAX OFFICER, BARIPADA vs. MAYURBHANJ CENTRAL COOPERATIVE BANK LIMITED, BARIPADA
In the result, appeal of the Revenue stands partly allowed for statistical purposes
ITA 62/CTK/2024[2017-18]Status: DisposedITAT Cuttack19 Jun 2024AY 2017-18
Bench: Before Shri George Mathan, Judicial & Manish Agarwal Manish Agarwal
For Appellant: Shri Ambika Prasad Mohanty, CAFor Respondent: Shri Sanjay Kumar, CIT DR/S.C.Mohanty, Sr DR
Section 194ASection 194A(3)Section 40
section 194A are not applicable to the interest paid by the Co-operative society to member thereof from the requirement of TDS