https://www.taxtmi.com/caselaws?id=365849 Where an assessee bank pays interest on fixed deposits without a certificate under Section 197A of the Income-tax Act, the question is whether tax must be deducted at source. The text notes that the Supreme Court had already decided the same legal issue in favour of the assessee, so no contrary view could be taken in the appeal. On that binding authority, the issue was answered in favour of the assessee and against the Revenue. en-us Thu, 16 Aug 2018 00:00:00 +0530 Fri, 24 Aug 2018 02:14:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=365849 Where an assessee bank pays interest on fixed deposits without a certificate under Section 197A of the Income-tax Act, the question is whether tax must be deducted at source. The text notes that the Supreme Court had already decided the same legal issue in favour of the assessee, so no contrary view could be taken in the appeal. On that binding authority, the issue was answered in favour of the assessee and against the Revenue. Case-Laws Income Tax Thu, 16 Aug 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=365849