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Section 194A5 Section 1543 Section 260A3 TDS3 Section 2442 Deduction2 Addition 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

TDS on the deposits of JDA. Reliance was placed by the Assessing Authority on the judgment of Hon’ble Supreme Court rendered in the case of Adityapur Industrial Area Development Authority vs. Union of India and others, (2006) 283 ITR 97 (SC). On appeal by the assessee-Bank against the order of assessment passed by the Assessing Authority, the Commissioner

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

ITA/10/2016HC J&K

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

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

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

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

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