PR.COMM.OF INCOME TAX vs. M/S THE JAMMU AND KASHMIR BANK LTD.
The appeals are dismissed
ITA/6/2017HC J&K13 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 time
