Court No. - 3 Case :- INCOME TAX APPEAL No. - 80 of 2017 Appellant :- Commissioner Of Income Tax (Tds) Kanpur And Another Respondent :- Hdfc Bank Ltd. Greater Noida Counsel for Appellant :- Gaurav Mahajan Counsel for Respondent :- R.S. Agarwal Hon'ble Pankaj Mithal,J. Hon'ble Umesh Chandra Tripathi,J. Heard Sri Gaurav Mahajan, learned counsel for appellants. legal issue raised in this appeal has already been answered by Division Bench of this Court in case of Commissioner of Income Tax (TDS) and another Vs. Canara Bank (2016) 386 ITR 504 Alld. In said case it has been held that NOIDA which is constituted under State Act is corporation and no tax is deductable at source on interest earned by it on fixed deposits kept with Banks. In view of above, we do not find any ground to interfere with impugned order of tribunal dated 9.8.2016, as no other point arises for consideration. Accordingly, appeal is dismissed. Order Date :- 4.8.2017 SKS Commissioner of Income-tax (TDS) Kanpur and Another v. HDFC Bank Ltd