KADUTHURUTHY REGIONAL SERVICE CO-OPERATIVE BANK LTD.NO.4061 vs. THE JOINT COMMISSIONER OF INCOME TAX (TDS)
ITA/13/2021HC Kerala29 Sept 2022
Bench: HONOURABLE MR.JUSTICE S.V.BHATTI,HONOURABLE MR.JUSTICE BASANT BALAJI
Section 133(6)Section 194ASection 194A(3)(viia)Section 272Section 272A(2)(c)
Section 194A (3) (viia) of the Income Tax Act, and there was
no rationale in calling for information pertaining to the tax
deducted at source regarding the interest generated from the
deposits of members?
5.
The circumstances relevant for disposing of the
appeal are noted thus: The appeal relates to the Assessment
Year 2015-16. The assessee was called upon
