2015 (12) TMI 1659

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... P. S. Dinesh Kumar, JJ. For the Appellant Sangram S. Kulkarni For the Respondent : Y. V. Raviraj JUDGMENT P. S. Dinesh Kumar, J. In this appeal by the assessee, the Income Tax Appellate Tribunal has held that tax had to be deducted by the assessee Co-operative bank in respect of the interest on time deposits paid to its members under Section 194A of the Act. 2. The Ministry of F....