2019 (10) TMI 1640

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....TAXES, STATE OF KERALA, THIRUVANANTHAPURAM<br>Income Tax<br>2019 (10) TMI 1640 - KERALA HIGH COURT - 2019:KER:61699<br>KERALA HIGH COURT - HC (Judgement / Order / Decisions)<br>Dated:- 18-10-2019<br>WP(C). No. 10712 OF 2019(L) - -<br>Income Tax<br>THE HONOURABLE MR. JUSTICE A.K.JAYASANKARAN NAMBIAR For the Petitioner : By Advs. Sri. T.A. Shaji (Sr.) Shri. Nikhil Sunny Mooken Sri. S. Abhilash Vi....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....its 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 Society to any other Cooperative Society. It is the case of the petitioner that the payment of interest from the ....