Case Law Details
Case Name : JCIT Vs Karnataka Vikas Grameena Bank (ITAT Bangalore)
Related Assessment Year : 2012-13 & 2013-14
Courts :
All ITAT ITAT Bangalore
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JCIT Vs Karnataka Vikas Grameena Bank (ITAT Bangalore)
Conclusion: Disallowance of interest paid to persons who furnished Form 15 G and Form 15 H should not be made u/s 40a(ia) for non deduction of TDS as the requirement of filing of Form 15G and 15H with the prescribed authority viz., CIT was only procedural and that could not result in a disallowance u/s 40a(ia).
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