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Case Law Details

Case Name : Yes Bank Ltd. Vs ACIT (TDS) (ITAT Dehradun)
Appeal Number : ITA No. 7498/Del/2017
Date of Judgement/Order : 16/12/2022
Related Assessment Year : 2013-14
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Yes Bank Ltd. Vs Add. CIT (TDS) (ITAT Dehradun)

ITAT Dehradun held that Uttarakhand Environment Protection and Pollution Control Board (UEPPCB) is a corporation which has been constituted under a Central Act, no tax was deductible. Accordingly, penalty u/s 271C o

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