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
d) the Unit Trust of India established under the Unit Trust of
India Act, 1963 or
(e) any company or co-operative society carrying on the business
of insurance, or
(f) such other institution, association or body or class of
institutions, associations or bodies which the Central
Government may, for reasons to be recorded in writing, notify
in this behalf
