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
40(a)(ia) are
also not attracted.”
4
This is how the plea of the bank came to be finally accepted by the
ITAT while deciding the appeals vide its order dated 28.02.2017. It is this
order of the ITAT which is subject matter of challenge in these appeals.
5
The appeals have been preferred on multiple grounds, but this
