DY. COMMISSIONER OF INCOME TAX, CIRCLE-SHILLONG, SHILLONG vs. THE MEGHALAYA COOPERATIVE APEX BANK LIMITED, SHILLONG
In the result the appeal of the Revenue is allowed and the Cross
ITA 50/GTY/2024[2018-19]Status: DisposedITAT Guwahati29 Jan 2025AY 2018-19
Bench: Sri Manomohan Das & Sri Rakesh Mishra
Section 10(26)Section 143(3)Section 250Section 251Section 251(1)(a)Section 36Section 40
36(i)(viia) of the Act at the rate of 8.5% on the basis of the finding of the Tribunal in AY 2017-18 vide ITA
No. 130/GTY/2023 order dated 29.08.2024. 4. Rival contentions were heard and the record and the submissions made have been examined. The revenue is aggrieved with the direction issued
