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Addl. CIT (TDS) , Ghaziabad Versus Canara Bank, Uco Bank, Punjab & Sindh Bank, State Bank of Patiala, The Corporation Bank, Vijaya Bank, M/s Oriental Bank of Commerce, M/s Punjab National Bank and Central Bank of India Versus Addl. CIT (TDS) , Ghaziabad

2015 (8) TMI 1259 - ITAT DELHI

TDS on the interest paid by it to New Okhla Industrial Development Authority (NOIDA) - Held that:- As payment of interest by the banks to NOIDA does not require any tax withholding as the same is covered u/s 194A(3)(iii)(f). Resultantly, the order passed by the Addl CIT(TDS) u/s 201(1) and 201(1A) read with section 194A has been set aside.- Decided in favour of assessee. - ITA Nos.1360 to 1362/Del/2014, 1351 to 1353/Del/2014, 1354/Del/2014, 1355/Del/2014, 1357 & 1358/Del/2014, 1363 to 1374/Del/2 .....

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ax Act, 1961 (hereinafter also called the Act ) towards failure of the assessee to deduct tax at source from the interest paid by it to New Okhla Industrial Development Authority (NOIDA). 2. We have heard the rival submissions and perused the relevant material on record. In the present batch of appeals, in some cases, the ld. CIT(A) has decided the issue in favour of the assessee, which has led to the filing of appeals by the Revenue and vice versa. It is relevant to mention that simultaneous wi .....

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