M/S.KARNATAKA POWER TRANSMISSION vs. THE DEPUTY COMMISSIONER OF

In the result, the appeals are allowed

Bench: S.SUJATHA,N.K.PATIL

TDS Officer would establish that Sections 201 and 201[1A] of the Act were not applicable to the appellant’s case. In the circumstances, the Assessee falls outside the scope of Section 194A read with Section 200 of the Act during 28 the relevant assessment years. Thus, the consequential provisions of Section 201(1

THE COMMISSIONER OF INCOME TAX vs. THE NATIONAL CO-OPERATIVE BANK LTD

Appeals are dismissed