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
C. Dutta Advocate
Coram: HON’BLE MR. JUSTICE SANJEEV KUMAR, JUDGE
HON’BLE MR. JUSTICE JAVED IQBAL WANI, JUDGE
JUDGEMENT
Sanjeev Kumar, J.
1.
These two appeals filed by the Revenue under Section 260A of the
Income Tax Act, 1961 [‘the Act’] are directed against a common order dated
28.02.2017 passed by the Income Tax Appellate Tribunal, Circuit Bench
