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) Kanpur and Another vs Canara Bank. In
that case, the issue pertained to the applicability of the
notification dated 22 October 1970 in relation to payments made
by Canara Bank to the New Okhla Industrial Development
Authority, an authority constituted under Section 3 of the Uttar
Pradesh Industrial Area Development Act 1976. The Bank had not
deducted
