THE COMMISSIONER OF INCOME-TAX, vs. M/S CORPORATION BANK
In the result, the third substantial question of law is also answered
ITA/427/2015HC Karnataka23 Nov 2020
Bench: ALOK ARADHE,H.T. NARENDRA PRASAD
Section 143(1)Section 14A(1)Section 194HSection 260Section 260ASection 36(1)Section 36(1)(vii)Section 40a
TDS under
section 194H of the Income Tax Act?
2.
Facts leading to filing of this appeal briefly
stated are that the assessee is a Nationalized Bank. The
assessee had filed the return of income on 28.09.2011
by which income of Rs.1412,98,.50,750/- was declared.
Thereafter, a revised return was filed on 23.12.2011 by
which income of Rs.1366
