MADHYANCHAL GRAMIN BANK , MOHANGARH BRANCH,JABALPUR vs. ITO(TDS)-1, JABALPUR, JABALPUR
In the result, the assessee‟s appeals are dismissed
ITA 60/JAB/2022[2015-2016]Status: DisposedITAT Jabalpur13 Sept 2022AY 2015-2016
Bench: Shri Sanjay Arora, Hon‟Ble & Shri Manomohan Das, Hon'Ble
TDS) the sole decision on the point, may not be followed, as explained in Rishi Roop
Chemical Co. (P.) Ltd. vs. ITO [1991] 36 ITD 35 (Del)(SB). Reference in this context be also made to the decision in CIT v. Mirza Ataullaha Baig & Anr. [1993]
202 ITR 291 (Bom), subjecting the doctrine of beneficial interpretation to the existence
