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Section 271C8 Section 194A8 Section 2016 Section 201(1)2 Section 2742 Section 2712 Section 42 Section 194A(3)(iii)2 Deduction2 Penalty

YES BANK LTD.,MUMBAI vs. ADDL. CIT (TDS), DEHRADUN

In the result, the appeals of the assessee are allowed

ITA 7499/DEL/2017[2014-15]Status: DisposedITAT Dehradun15 Dec 2022AY 2014-15

Bench: Dr. B. R. R. Kumarsh. Yogesh Kumar Usita No. 7498/Del/2017 : Asstt. Year : 2013-14 Ita No. 7499/Del/2017 : Asstt. Year : 2014-15

For Appellant: NoneFor Respondent: Smt. Mayank Prabha Tomar, Addl. CIT

Section 194ASection 194A(3)(iii)Section 201Section 201(1)Section 271Section 271CSection 274Section 4

TDS should be deducted on the interest payment made to UEPPCB. b) Copy of a letter dated 21 September 2012 (copy enclosed at pages 34 to 35 of the paper book) received from UEPPCB informing the Bank to issue the Fixed Deposit to UEPPCB and reiterating that as UEPPCB is a Government entity, no IDS should be deducted