PRL COMMISSOER OF INCOME TAX vs. SRISURAM VENKATESWARA REDDY
In the result, appeal filed by the revenue fails and is
ITTA/400/2018HC Telangana27 Aug 2018
Bench: RAMESH RANGANATHAN,KONGARA VIJAYA LAKSHMI
Section 115JSection 14ASection 194HSection 2(17)Section 260Section 260ASection 40
194H and Explanation to said section is
applicable to assessee-Bank and as such assessee
ought to have deducted TDS