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2 results for “TDS”+ Section 10(10)(iii)clear

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Key Topics

Section 194A5Section 260A3TDS2Addition to Income2

THE COMMISSIONER OF INCOME TAX vs. THE JAMMU AND KASHMIR BANK LTD.

ITA/10/2016HC J&K14 Jul 2023

Bench: HON'BLE MR. JUSTICE SANJEEV KUMAR,HON'BLE MR. JUSTICE PUNEET GUPTA

Section 194ASection 194A(3)(iii)Section 201Section 201(1)Section 260A

TDS-I), Chandigarh [‘the appellant’] in this appeal. 4. The substantial question of law, which is a sine quo non for maintaining an appeal under Section 260A of the Act, as proposed by the appellant, reads thus: “Whether for the purpose of obtaining exemption under Section 194A(3)(iii)(f) of the Act, the assessee is required to apply

PR.COMM.OF INCOME TAX vs. M/S THE JAMMU AND KASHMIR BANK LTD.

The appeals are dismissed

ITA/6/2017
HC J&K
13 Jul 2023

Bench: HON'BLE MR. JUSTICE SANJEEV KUMAR,HON'BLE MR. JUSTICE JAVED IQBAL WANI

Section 194ASection 194A(3)(f)Section 260ASection 40

10 of 1949), applies (including any bank or banking institution referred to in Section 51 of that Act) ; 6 (viia) to such income credited or paid in respect of,-- (a) deposits with a primary agricultural credit society or a primary credit society or a co-operative land mortgage bank or a cooperative land development bank ; (b) deposits (other than