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3 results for “TDS”+ Section 11(1)(a)clear

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Key Topics

Section 194A5Section 1543Section 260A3TDS3Section 2442Deduction2Addition to Income2

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

1) of Section 194A of the Act and such corporation is, thus, not obliged to deduct TDS on the interest payment made by it to the payee. 10 If we could conclude that JDA is a corporation established by the State Act, then inescapable conclusion would be that the assessee-bank shall not be obliged to deduct TDS from

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

ITA/10/2016HC J&K
14 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

1) and under Section 201(1A) of the Act was passed by the Assessing Authority for the Assessment year 2009-10 creating a demand of Rs.2,11,19,843/-. 3. On appeal by the assessee, the Commissioner of Income Tax (Appeals) [‘CIT(A)’] deleted the addition made by the Assessing Officer by holding that no tax was required

J AND K BANK LTD.RAIL HEAD COMPLEX JAMMU vs. JT.COMMISSIONER INCOME TAX

ITA/10/2009HC J&K14 Aug 2025

Bench: HON'BLE MR. JUSTICE SANJEEV KUMAR,HON'BLE MR. JUSTICE SANJAY PARIHAR

Section 154Section 2Section 244Section 260

1. This appeal, by the J&K Bank, filed under Section 260-A of the Income Tax Act, 1961 [“the Act”], arises from an order dated 10.07.2009 passed by Income Tax Appellate Tribunal, Amritsar (ITAT) in ITA No. 253(Asr)/2009 (assessment year 1993-94) titled M/S J&K Bank Ltd. Vs. Joint Commissioner of Income Tax. Vide order dated