The Pr. Commissioner of Income Tax-6 vs. Mrs. Urmila Singh

Bench: RAMESH RANGANATHAN,M.SATYANARAYANA MURTHY

TDS), HUBLI. THESE APPEALS COMING ON FOR ADMISSION, THIS DAY, RAVI MALIMATH J., DELIVERED THE FOLLOWING: JUDGMENT Revenue, with a question of law as to whether Tribunal was correct in holding that a Co-operative Bank was not required to deduct tax on the interest paid to the members on the ground that they were exempt under Section 194A(3

M\S.CHENNAKESAVA VIJAYAWADA vs. THE COMMISSIONER OF INCOME TAX VIJAYAWAD

The Appeal is dismissed

Bench: GODA RAGHURAM,M.S.RAMACHANDRA RAO

TDS was deductible from the entire payment made to Messrs. Essar TAXAP/33/2000 6/27 JUDGMENT Projects Limited for the construction of refinery. When this issue travelled to the Tribunal, it concurred with the findings of the CIT [A] by discussing at length not only the order of CIT [A] but also independently examining the issue and in terms held that there