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)
G M E N T
S.V. Bhatti, J.
Heard Advocate Mr Arjun Raghavan and learned Standing
Counsel Mr Christopher Abraham for parties.
2.
Kaduthuruthy Regional Service Co-operative Bank
Ltd/assessee is the appellant. The Joint Commissioner of
Income Tax/Revenue is the respondent. The appeal, at the
instance of the Assessee, is directed against the order dated
05.11.2020 of the Income