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
TDS-I), Chandigarh [‘the appellant’] in this appeal.
4.
The substantial question of law, which is a sine quo non for
maintaining an appeal under Section 260A of the Act, as proposed by the
appellant, reads thus:
“Whether for the purpose of obtaining exemption under
Section 194A(3)(iii)(f) of the Act, the assessee is required to
apply
