CIT, TDS, Banglore v. National Co-operative Bank Ltd.

71 Taxmann.com 352High Court2016#25694 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2017 to 2025.

Sections most often in play

Section 194A Section 194A(3)(v)Section 201 Section 201(1)Section 201(1A)Section 271C Section 40(a)(ia)Section 80P

Judgments citing CIT, TDS, Banglore v. National Co-operative Bank Ltd.

HIMACHAL MITRA MANDAL CO OPERATIVE CREDIT SOCIETY LIMITED ,MUMBAI vs. INCOME TAX OFFICER TDS, WARD 1(2)(3), MUMBAI

ITA 777/MUM/2025[2014-15]Status: DisposedITAT Mumbai06 Oct 2025AY 2014-15

Bench: Shri Narender Kumar Choudhry & Shri Prabhash Shankarhimachal Mitra Mandal V/S. Income Tax Officer, Tds Cooperative Credit Society बनाम Ward – 1(2)(3), Room No. Limited 419, 4Th Floor, Cumballa Hill C/O Vaish Associates, 106, Mtnl Te Building, Peddar Peninsula Centre, Dr. S.S. Road, Dr. Gopalrao Rao Road, Parel, Mumbai – Deshmukh Marg, Mumbai – 400 012, Maharashtra 400051, Maharashtra स्थायी लेखा सं./जीआइआर सं./Pan/Gir No: Aaaah0613D Appellant/अपीलार्थी .. Respondent/प्रतिवादी

For Appellant: Ms. Priyanka Jain, ARFor Respondent: Shri Hemanshu Joshi,(Sr. DR)

Section 194A(3)(v)Section 201Section 201(1)Section 250Section 271CSection 5

…IN THE INCOME-TAX APPELLATE TRIBUNAL“E” BENCH, MUMBAI BEFORE SHRI NARENDER KUMAR CHOUDHRY, JUDICIAL MEMBER & SHRI PRABHASH SHANKAR, ACCOUNTANT MEMBER Himachal Mitra Mandal v/s. Income Tax Officer, TDS Cooperative Credit Society बनाम Ward – 1(2)(3), Room No. Limited 419, 4th Floor, Cumballa Hill C/o Vaish Associates, 106, MTNL TE Building, Peddar Peninsula Centre, Dr. S.S. Road, Dr. Gopalrao Rao Road, Parel, Mumbai – Deshmukh Marg, Mumbai – 400 012, Maharashtra 400051, Maharashtra स्थायी लेखा सं./जीआइआर सं./PAN/GIR No: AAAAH0613D Appellant/अपीलार्थी .. Respondent/प्रतिवादी Appellant by : Ms. Priyanka Jain, AR Re…

ASSISTANT COMMISSIONER OF INCOME TAX, TDS - CIRCLE, HUBBALLI vs. M/S SHIMOGA DISTRICT CO-OPERATIVE CENTRAL BANK LTD, SHIVAMOGGA

In the result, the appeal by the revenue is dismissed

ITA 295/BANG/2019[2012-13]Status: DisposedITAT Bangalore21 Dec 2021AY 2012-13

Bench: Shri Chandra Poojari & Smt. Beena Pillaiassessment Year: 2012-13

For Appellant: Capt. Pradeep Shoury AryaFor Respondent: Shri L. Bharath, CA

Section 194Section 194ASection 194A(3)(v)Section 197ASection 201(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH : BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER Assessment year: 2012-13 The Assistant Commissioner Vs. M/s. Shimoga District Co- of Income Tax, operative Central Bank Ltd., TDS – Circle, HO Balraj Urs Road, Navanagar, Shimoga – 5600 060. Hubballi – 580 025. APPELLANT RESPONDENT Appellant by : Capt. Pradeep Shoury Arya, Addl.CIT(DR)(ITAT), Bengaluru. Respondent by : Shri L. Bharath, CA Date of hearing : 21.12.2021 Date of Pronouncement : 21.12.2021 O R D E R Per Chandra Poojari, Accountant Member This appeal by t…

ACIT, JAIPUR vs. MALVIYA URBAN CO-OPERATIVE BANK LTD., JAIPUR

In the result, appeal of the Revenue in ITA No

ITA 175/JPR/2017[2014-15]Status: DisposedITAT Jaipur29 May 2017AY 2014-15

Bench: The Hearing.”

For Appellant: Shri S.R. Sharma (C.A.)For Respondent: Shri R.A. Verma (ACIT) fu/kZkfjrh dh vksj ls@

Section 143Section 194ASection 40

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES, JAIPUR Jh dqy Hkkjr] U;kf;d lnL; ,oa Jh foØe flag ;kno] ys[kk lnL; ds le{k BEFORE: SHRI KUL BHARAT, JM & SHRI VIKRAM SINGH YADAV, AM vk;dj vihy la-@ITA No. 175/JP/2017 fu/kZkj.k o"kZ@Assessment Year : 2014-15. cuke The Asstt. Commissioner of Income- M/s Malviya Urban Co-operative Vs. tax, Bank Ltd., Circle-6, Room No. 318, NCR 203, Anukampa-I, MI Road, Building, Statue Circle, B.D. Road, Jaipur. Jaipur. LFkk;h ys[kk la-@thvkbZvkj la-@PAN No. AAAAM 2058 B vihykFkhZ@Appellant izR;FkhZ@Respondent jktLo dh vksj ls@ Revenu…