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
74(Asr)/2015 for the assessment year 2010-11
and ITA No. 137 (Asr)//2015 for the assessment year 2011-12. Both the
appeals have been admitted by this Court on the following substantial question
of law:
“Whether the ITAT committed an error of law in confirming the
order passed by the Commissioner of Income Tax (Appeals)
deleting
