https://www.taxtmi.com/caselaws?id=428135 The tribunal ruled in favor of the appellant, holding that a cooperative bank was not liable to deduct TDS on interest payments made to members for the assessment year 2010-11. The disallowance under section 194A r.w.s. 40(a)(ia) was deleted, and the appeal was partly allowed. The challenge regarding the validity of reopening the assessment was rejected, and a delay in filing the appeal was condoned due to the Covid-19 pandemic outbreak. en-us Mon, 29 Aug 2022 00:00:00 +0530 Fri, 23 Sep 2022 11:14:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=428135 The tribunal ruled in favor of the appellant, holding that a cooperative bank was not liable to deduct TDS on interest payments made to members for the assessment year 2010-11. The disallowance under section 194A r.w.s. 40(a)(ia) was deleted, and the appeal was partly allowed. The challenge regarding the validity of reopening the assessment was rejected, and a delay in filing the appeal was condoned due to the Covid-19 pandemic outbreak. Case-Laws Income Tax Mon, 29 Aug 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=428135