THE COMMISSINER OF INCOME TAX (APPEALS) AND ANR vs. THE BIJAPUR DISTRICT CENTRAL

Bench: R.DEVDAS,VINEET KOTHARI

TDS, was liable to be made as per the provisions of Section 40 (a) (ia) of the Act. 4. Both the learned counsel at Bar fairly submitted that the said issue is no longer res-integra in view of the CBTD Circular No.19/2015 holding that such Co-operative Banks are not required to deduct tax at source an interest paid

THE COMMISSIONER OF INCOME TAX vs. THE HUBLI URBAN CO OPERATIVE BANK LTD.,

Bench: The Hon’Ble Mr.Justice Ravi Malimath & The Hon’Ble Mr.Justice P.S.Dinesh Kumar Income Tax Appeal No.483 Of 2015 Between: 1. The Commissioner Of Income Tax, Tds C R Building, Navanagar Hubli 580025 2. The Income Tax Officer (Tds) 3Rd Floor, C R Building Annexe, Navanagar Hubli 580025 ... Appellants (By Sri. Y.V.Raviraj Adv.) And: The Hubli Urban Co-Operative Bank Ltd., Gf, Urban Bank Building 1 Sir Siddappa Kambli Road Hubli 580020, Pan: Aaaah 0120P ... Respondent This Income Tax Appeal Is Filed Under Section 260A Of The Income Tax Act, 1961, Praying To Set Aside The Orders Dated 20.3.2015, Passed By The Income Tax Appellate Tribunal, Bangalore, In