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1 result for “TDS”+ Section 145clear

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Key Topics

Section 260A2Section 194A2

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

Section 260A of the Income Tax Act, 1961 [‘the Act’] is directed against the order dated 03.12.2015 passed by the Income Tax Appellate Tribunal, Amritsar Bench [‘ITAT’] in ITA No. 145 (Asr)/2015. 2. Briefly put the facts, leading to the filing of instant appeal, are that somewhere in the year 2013, it came to the notice of the Assessing