2019 (10) TMI 1639

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....s)<br>Dated:- 18-10-2019<br>WP(C). No. 11176 OF 2019(V) - -<br>Income Tax<br>THE HONOURABLE MR. JUSTICE A.K.JAYASANKARAN NAMBIAR For the Petitioner : By Advs. Sri.T .R. Harikumar Sri. Arjun Raghavan For the Respondents : R1 By Sri. Christopher Abraham, Income Tax Department R5 By Sri. Thomas Abraham Sc Thiruvananthapuram Dist. Co.Op Bank JUDGMENT The petitioner is a Primary Agricultura....

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....he 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 Society to any other Co-operative Society. It is the case of the petitioner that the payment of interest from the Thiruvananthapuram District Co-operative Bank to the petitioner has to be viewed as a payment of income by a Co-operative Society....