MILLENIUM BUILDHOME PRIVATE LIMITED,KOTA vs. ITO(TDS), KOTA
In the result, the appeal of the assessee is stands partly allowed with no 6
ITA 866/JPR/2024[2016-17,2017-18,2018-19]Status: DisposedITAT Jaipur20 Aug 2024
For Appellant: Shri Rajendra Sisodiya, AdvFor Respondent: Mrs. Monisha Choudhary, Addl. CIT-DR
Section 194Section 201Section 201(1)
194A (3) (iii) a of the Act which reads as under:-
‘’The provisions of sub-section (1) shall not apply to such income credited or paid to any banking company to which the Banking Regulation Act, 1949 applies or any Cooperative
Society engaged in carrying on the business of banking
(including a cooperative land mortgage bank’’
I find that this
