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
3. The ld CIT(A) while deleting the disallowance has held that the amendment made in Section 194A(3) (v) of the Act was carried