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
houses in India for residential purposes and which is for the time
being approved by the Central Government for the purpose of
Clause (viii) of Sub-section (1) of section 36.
Provided further that the amount referred to in the first proviso
shall be computed with reference to income credited or paid by
the banking company or the cooperative society
