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
cash or by issue of a
cheque or draft or by any other mode, whichever is earlier, deduct
income-tax thereon at the rates in force :
Provided that an individual or a Hindu undivided family, whose
total sales, gross receipts or turnover from the business or
profession carried on by him exceed the monetary limits specified
under clause