UTKAL GRAMYA/ GRAMEEN BANK,SAMBALPUR vs. ITO (TDS), SAMBALPUR
In the result, appeals of the assessee i
ITA 190/CTK/2019[2010-11]Status: DisposedITAT Cuttack26 Nov 2019AY 2010-11
Bench: Shri C.M. Garg, Jm & Shri L.P. Sahu, Am आयकर अपीऱ सं./Ita No.190 To 192/Ctk/2019 (नििाारण वषा / Assessment Year :2010-2011 To 2012-2013) Utkal Gramya/Grameen Bank, Vs. Ito(Tds), Sambalpur Dhanupalli, Dist-Sambalpur-768005 Tan No. : Bbnb 00759 D (अऩीलाथी /Appellant) (प्रत्यथी / Respondent) .. ननधाारिती की ओर से /Assessee By : Shri P.K.Mishra, Advocate िाजस्व की ओर से /Revenue By : Shri J.K.Lenka, Dr
For Appellant: Shri P.K.Mishra, AdvocateFor Respondent: Shri J.K.Lenka, DR
Section 194Section 194ASection 201Section 201(1)
disallowance of the interest by invoking the section 40(a)(ia) in the course of the assessment proceedings that the assessee filed the declarations claimed to have been submitted to him by the payees of the interest, in the office of the Commissioner (TDS) as required by sub-section (2) of section 197A. Apart from this inference, there
