2019 (10) TMI 1520

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....ttayam, Thiruvalla, The Principal Chief Commissioner of Income Tax, Kochi, The Central Board of Direct Taxes, Represented By Its Chairman, The Kottayam District Co-Operative Bank Ltd., State of Kerla<br>Income Tax<br>2019 (10) TMI 1520 - KERALA HIGH COURT - TMI<br>KERALA HIGH COURT - HC (Judgement / Order / Decisions)<br>Dated:- 18-10-2019<br>WP (C) No. 9415 of 2019(B) - -<br>Income Tax<br>A.K. J....

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....interest payments. It is the case of the petitioners that the interest income accruing to it is from the deposits made by the petitioners with the kottayam District Co-operative Bank and hence, as per the provisions of Section 194A(3)(v), the provisions of sub section (1) thereof, which contemplate a deduction of tax at source would not apply in cases where the income is paid by a Co-operative Soc....