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<h1>High Court dismisses Income Tax appeal on TDS for interest income without Section 197A certificate</h1> The High Court of Allahabad dismissed the department's appeal under Section 260-A of the Income Tax Act for the Assessment Year 2006-2007. The issue ... TDS on interest income of the FDR's payable to NOIDA - Held that:- The question of law has already been answered in favour of the assessee and against the department by Hon'ble Apex Court [2018 (7) TMI 664 - SUPREME COURT OF INDIA] - Decided against the revenue. The High Court of Allahabad dismissed an appeal filed by the department under Section 260-A of the Income Tax Act, 1961 for the Assessment Year 2006-2007. The appeal questioned whether the assessee bank should deduct tax at source on interest income of FDR's payable to the New Okhla Industrial Development Authority without a certificate under Section 197A. The court ruled in favor of the assessee, citing a previous judgment in favor of Canara Bank. The appeal was dismissed with no costs.
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