Case Law Details
Case Name : CIT Vs Jammu and Kashmir Bank Ltd (Jammu and Kashmir High Court)
Related Assessment Year :
Courts :
All High Courts Jammu & Kashmir HC
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CIT Vs Jammu and Kashmir Bank Ltd (Jammu and Kashmir High Court)
Introduction: This case involves an appeal filed by the Commissioner of Income Tax (TDS-I), Chandigarh against the order of the Income Tax Appellate Tribunal, Amritsar Bench. The dispute arose when the Assessing Officer noticed that the Jammu and Kashmir Bank Ltd. (the assessee) did not deduct tax at source under Section 194A of the Income Tax Act, 1961, on the interest paid/accrued on Term Deposit Accounts held by the J&K
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