Case Law Details
Case Name : Udhna Citizen Co.operative Bank Limited Vs ITO (ITAT Surat)
Related Assessment Year : 2013-14
Courts :
All ITAT ITAT Surat
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Udhna Citizen Co.operative Bank Limited Vs ITO (ITAT Surat)
40(a)(ia) Disallowance Does Not Bar Action U/s 201- ITAT Surat Upholds TDS Liability on Expense Provisions;
The Surat Bench of the ITAT partly allowed the appeal of a co-operative bank in proceedings under sections 201(1) and 201(1A) for AY 2013-14, arising from non-deduction of TDS on provisions made for
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