VALSAD DISTRICT CENTRAL CO.OP. BANK LTD.,,VALSAD vs. THE ADDL. CIT, VALSAD RANGE,, VALSAD
In the result, the appeal of the assessee is partly allowed
ITA 1336/AHD/2015[2010-11]Status: DisposedITAT Surat20 Feb 2019AY 2010-11
Bench: Shri Kul Bharat & Shri O. P. Meena
Section 143Section 197Section 197ASection 40
197A of the Act. Accordingly, same were disallowed under section 40(a)(ia) of the Act. Similarly, the AO further found that the assessee has not deducted the tax on interest on term deposits of individuals to the extent of Rs.6, 04, 837. Hence, the said amount was also disallowed under section