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Case Law Details

Case Name : State Bank of Patiala Vs ITO (ITAT Amritsar)
Related Assessment Year : 2013-14 to 2016-17
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State Bank of Patiala Vs ITO (ITAT Amritsar)

Admittedly the issue pertaining to exemption of I.K. Gujral Punjab Technical University Jalandhar, it is pending adjudication before the Hon’ble High Court of Punjab and Haryana. Nonetheless the certificate was issued by the chartered accountant of I.K. Gujral Punjab Technical University Jalandhar, certifying that the assessee is not required to deduct the TDS as income of the University is exempt u/s. 10(23C)(iiiab) of the IT Act, 1961 and accordingly no tax was deducted at

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