STATE BANK OF INDIA,NA vs. ARIVS.INCOME TAX OFFICER, TDS WARD-3, NAVSARI
In the result, both the appeals of the assessee are allowed
ITA 38/SRT/2018[2014-15]Status: DisposedITAT Surat28 Feb 2022AY 2014-15
Bench: Shri Pawan Singh, Jm &Dr. A.L.Saini, Am आयकरअपीलसं./Ita Nos.37 & 38/Srt/2018 (िनधा"रणवष" / Assessment Years: (2013-14 & 2014-15) (Virtualcourt Hearing) State Bank Of India Income Tax Officer (Tds-3) Room No.607, Aaykar Regional Business Office-V, Navsari- Vs. Bhavan, Majura Gate, Surat- Tapi, 1St Floor, Shourya Apartment, 395001 Opp. Lunsikul Ground, Navsari- 396445 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaacs 8577 K (Appellant ) (Respondent)
For Appellant: Shri Divyang J. Shah, C.AFor Respondent: Shri Sita Ram Meena,– Sr-DR
Section 201Section 5
TDS with respect to LTC/ LFC amount paid to its employees by the State Bank of India) in favour of assessee.
11.On the other hand, Ld. Sr.DR for the Revenue relied on the order of assessing officer.
12.We note that issue under consideration is no longer res integra. The Co- ordinate Bench of ITAT Mumbai in the assessee
