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 PR. COMMISSIONER OF vs. M/S. CORPORATION BANK

Appeal stands dismissed accordingly

Bench: S.SUJATHA,S RACHAIAH

TDS as required under Section 194H of the Act? 5. Whether on the facts and in the circumstances of the case, Tribunal is right in law in setting aside the disallowances made under Section 36(1) (viia

THE RADDI SAHAKAR BANK NIYAMIT vs. ADDITIONAL/ASSISTNAT COMMISSIONER OFM INCOME TAX

Bench: The Hon'Ble Mr Justice M.I.Arun

TDS liability has been remanded back to the fourth respondent – Assessing Officer. Regarding the grievance of the petitioner about disallowance of - 4 - W.P. No.103096 of 2022 Rs.3,76,000/- being excess claim of deduction under Section 36(1)(viia