https://www.taxtmi.com/caselaws?id=191412 The Tribunal held that the jurisdiction of the CIT(A), Noida was proper for the appeal concerning the deletion of demand under sections 201(1) and 201(1A) of the Income-tax Act, 1961. It was determined that the payment of interest by banks to NOIDA did not require tax withholding. The Tribunal found in favor of the assessee bank, ruling that it could not be considered in default under the Income-tax Act. As a result, the appeal by the Revenue was dismissed on 07.08.2015. en-us Fri, 07 Aug 2015 00:00:00 +0530 Mon, 03 Apr 2017 07:34:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=191412 The Tribunal held that the jurisdiction of the CIT(A), Noida was proper for the appeal concerning the deletion of demand under sections 201(1) and 201(1A) of the Income-tax Act, 1961. It was determined that the payment of interest by banks to NOIDA did not require tax withholding. The Tribunal found in favor of the assessee bank, ruling that it could not be considered in default under the Income-tax Act. As a result, the appeal by the Revenue was dismissed on 07.08.2015. Case-Laws Income Tax Fri, 07 Aug 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=191412