THE COMMISSINER OF INCOME TAX (APPEALS) AND ANR vs. THE BIJAPUR DISTRICT CENTRAL
ITA/200014/2015HC Karnataka23 Mar 2018
Bench: R.DEVDAS,VINEET KOTHARI
Section 260A
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
