This is premium content. Please become a Premium member. If you are already a member, login here to access the full content.
TDS on interest deductible by co-operative society post introduction of proviso to section 194A(3)
Case Law Details
- Case Name
- Vellangallur Peoples Welfare Co-Operative Society Ltd Vs Union of India (Kerala High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All High Courts, Kerala High Court
Upgrade to Basic or Premium to download.
Already Upgraded? Log in.
Advertisement
Vellangallur Peoples Welfare Co-Operative Society Ltd Vs Union of India (Kerala High Court)
Kerala High Court held that proviso to Section 194A(3) of the Income Tax Act which requiring co-operative society to deduct TDS on interest amount is constitutionally valid. Accordingly, writ petitions are dismissed.
Facts- In all these cases, the petitioners are Co-operative Societies registered under the provisions of the Kerala Co-operative Societies Act, 1969 and are classified as Primary Agricultural Credit Societies under the said Act and the Rules. In all these cases, the challe...
Author Info
