DAKSHIN BIHAR GRAMIN BANK,PARARIYA BRANCH vs. ACIT, CPC, TDS, GHAZIABAD
In the result, the all the appeals of the assessee stand dismissed”
ITA 310/PAT/2022[2014-15]Status: DisposedITAT Patna30 Jan 2023AY 2014-15
Bench: Shri Rajpal Yadav, Hon’Ble(Kz) & Shri Girish Agrawal
220(2) of the Act. For the purpose of narration of facts, assessee’s appeal ITA No.34/Pat/2022
is taken as the lead case.
2. The brief facts of the case are that the assessee/appellant is a branch of Dakshin Bihar Gramin
Bnak, a Regional Rural Bank (RRB). The assessee deducted tax at source (TDS) in respect of certain payments
