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Section 260131 Section 234E48 TDS39 Section 260A11 Section 1949 Section 10A6 Section 143(3)6 Section 1486 Section 201(1)5 Deduction

STATE BANK OF INDIA vs. THE ASSISTANT COMMISSIONER

Appeals stand dismissed

ITA/642/2018HC Karnataka17 Dec 2021

Bench: S.SUJATHA,RAVI V HOSMANI

Section 260

TDS from the salary of the employees, LTC was considered exempted under Section 10(5) of the Act read with Rule 2B of the Income Tax Rules, 1962 (‘Rules’ for short). - 23 - 5. A survey under Section 133A of the Act was conducted in the business premises of the appellant’s Head Office on 26.12.2013 and it was noticed that

STATE BANK OF INDIA vs. THE ASSISTANT COMMISSIONER

Appeals stand dismissed

ITA/664/2018HC Karnataka17 Dec 2021

Bench: S.SUJATHA,RAVI V HOSMANI

Section 260

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