Case Law Details
Case Name : Almora Urban Co-operative Bank Ltd. Vs ITO (TDS) (ITAT Delhi)
Related Assessment Year :
Courts :
All ITAT ITAT Delhi
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Sections Involved 194A (1) r.w. 194A (3) clause (b) & (v), 2 (19)- Definition of Co-operative Society
Contentions of Assessee:
Assessee being a co-operative society, registered under Cooperative Societies Act, contended that, there was no obligation upon the it to deduct tax at source on the payments made to members (Interest on deposits made by members) and accordingly the demand u/s 201(1)/201(1A) could not have been
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