THE COMMISSIONER OF INCOME TAX vs. THE KARNATAKA STATE APEX
Appeals are dismissed
ITA/505/2015HC Karnataka27 Jun 2016
Bench: JAYANT PATEL,B.SREENIVASE GOWDA
Section 194Section 194A(3)(i)Section 194A(3)(v)Section 194A(3)(viia)Section 260
TDS. On the other
hand, clause(viia) of Sub Section(3) of
Section 194A exempts from the requirement
of TDS