BANK OF INDIA,NAGPUR vs. DEPUTY COMMISSIONER INCOME TAX, TDS, CIRCLE-51(1), NAGPUR
In the result, all the appeals of the assessee stands allowed for statistical purposes
ITA 401/NAG/2022[2014-15]Status: DisposedITAT Nagpur26 Sept 2023AY 2014-15
Bench: Shri Inturi Rama Rao & Shri Partha Sarathi Chaudhury(Through Virtual Hearing)
For Appellant: Shri Pratik Sadrani, CAFor Respondent: Shri Rajat Singhai, Sr.DR
Section 191Section 194ASection 197ASection 201Section 201(1)Section 250
194A(1C) [i.e. persons exceeding the specified age furnishing form
No. 15H to the effect that tax on their total income including such interest will be Nil] will also be excluded.
ii.
Interest u/s 201(1A) is payable by the assessee - even w.r.t. the cases where it is not in default in terms of Explanation to section 191
- from
