CIT (TDS) v. Canara Bank

406 ITR 161Supreme Court of India2018#12762 most cited
8

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2017 to 2025.

Sections most often in play

Section 131Section 133(B)Section 144Section 201Section 201(1A)Section 250Section 12ASection 194
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Judgments citing CIT (TDS) v. Canara Bank

Canara Bank (E-Syndicate) Bandra West II Branch, Mumbai vs. Income Tax Officer, TDS, Mumbai

In the result, both the appeal under consideration are allowed

ITA 6312/MUM/2025[2016-17]Status: DisposedITAT Mumbai03 Dec 2025AY 2016-17

Bench: Shri Narender Kumar Choudhry & Ms. Renu Jauhri

For Appellant: Shri S. Ananthan & Mrs. Lalitha Rameswaran, Ld. ARsFor Respondent: Shri Virabhadra S. Mahajan, Ld. Sr. D.R
Section 133Section 201(1)Section 250

…1 of 1860), financed wholly by the Government. " 16. We further observe that identical issue and the said notification, has also been considered by the Hon‟ble Apex Court in the case of Commissioner of Income Tax (TDS), Kanpur and Anr. Vs. Canara Bank (2018) 406 ITR 161 (SC) and held that New Okhla Industrial Development Authority (NOIDA) is a "corporation established by or under an Act of the State Legislature i.e. the UP Industrial Area Development Act, 1976 and thus it fulfills the condition as enumerated under Notification dated 22.10. 1970 and met the criteria for the TDS exemption and does not come under t…

Canara Bank (E-Syndicate) Bandra West II Branch, Mumbai vs. Income Tax Officer, TDS, Mumbai

In the result, both the appeal under consideration are allowed

ITA 6310/MUM/2025[2014-15]Status: DisposedITAT Mumbai03 Dec 2025AY 2014-15

Bench: Shri Narender Kumar Choudhry & Ms. Renu Jauhri

For Appellant: Shri S. Ananthan & Mrs. Lalitha Rameswaran, Ld. ARsFor Respondent: Shri Virabhadra S. Mahajan, Ld. Sr. D.R
Section 133Section 201(1)Section 250

…1 of 1860), financed wholly by the Government. " 16. We further observe that identical issue and the said notification, has also been considered by the Hon‟ble Apex Court in the case of Commissioner of Income Tax (TDS), Kanpur and Anr. Vs. Canara Bank (2018) 406 ITR 161 (SC) and held that New Okhla Industrial Development Authority (NOIDA) is a "corporation established by or under an Act of the State Legislature i.e. the UP Industrial Area Development Act, 1976 and thus it fulfills the condition as enumerated under Notification dated 22.10. 1970 and met the criteria for the TDS exemption and does not come under t…

ACIT, Circle- 78(1), New Delhi vs. Unitech Ltd., New Delhi

In the result, both the appeals of the Revenue are dismissed

ITA 4560/DEL/2017[2013-14]Status: DisposedITAT Delhi20 Dec 2019AY 2013-14

Bench: Shri Amit Shukla & Shri B.R.R. Kumar

For Appellant: Shri S.S. Rana, CIT-DRFor Respondent: Ms. Kanika Jain, Adv
Section 10Section 10(20)Section 133ASection 194ASection 194A(1)Section 194A(3)(f)Section 194A(3)(iii)Section 201(1)

…ble to deduct TDS, because same is covered by the exemption u/s.194A(3)(f). 4. It has been pointed out by the ld. counsel that now this issue stands covered by the decision of Hon’ble Supreme Court in the case of CIT (TDS) vs. Canara Bank, reported in (2018) 406 ITR 161 (SC) wherein the Hon’ble Supreme Court has held that NOIDA is a Corporation established by a State Act and is therefore entitled to exemption of payment of tax at source u/s. 194A(1). 5. On the other hand, ld. CIT-DR submitted that Hon’ble Apex Court in the case of NOIDA vs. CCIT reported in (2019) 406 ITR 178 (SC) has held that NOIDA is not a l…

ACIT, Circle- 78(1), New Delhi vs. Unitech Ltd., New Delhi

In the result, both the appeals of the Revenue are dismissed

ITA 4559/DEL/2017[2012-13]Status: DisposedITAT Delhi20 Dec 2019AY 2012-13

Bench: Shri Amit Shukla & Shri B.R.R. Kumar

For Appellant: Shri S.S. Rana, CIT-DRFor Respondent: Ms. Kanika Jain, Adv
Section 10Section 10(20)Section 133ASection 194ASection 194A(1)Section 194A(3)(f)Section 194A(3)(iii)Section 201(1)

…ble to deduct TDS, because same is covered by the exemption u/s.194A(3)(f). 4. It has been pointed out by the ld. counsel that now this issue stands covered by the decision of Hon’ble Supreme Court in the case of CIT (TDS) vs. Canara Bank, reported in (2018) 406 ITR 161 (SC) wherein the Hon’ble Supreme Court has held that NOIDA is a Corporation established by a State Act and is therefore entitled to exemption of payment of tax at source u/s. 194A(1). 5. On the other hand, ld. CIT-DR submitted that Hon’ble Apex Court in the case of NOIDA vs. CCIT reported in (2019) 406 ITR 178 (SC) has held that NOIDA is not a l…

M/S. Yamuna Expressway Industrial Development Authority, Greater Noida vs. ACIT (TDS), Noida

Appeal of the assessee stands allowed

ITA 2436/DEL/2016[2010-11]Status: DisposedITAT Delhi18 Oct 2019AY 2010-11

Bench: Shri Sudhanshu Srivastava & Shri O.P. Kantasstt. Year: 2010-11

For Appellant: Shri Jasmeet Singh, AdvFor Respondent: Ms. Nidhi Srivastava, CIT. DR
Section 10(20)Section 194Section 194ASection 201(1)

…of the Hon’ble Allahabad High Court, this appeal is now being taken up again for hearing. 3.0 The Ld. Authorised Representative (AR) submitted that the Hon’ble Apex court in the case of CIT (TDS) vs. Canara Bank in appeal No. 6020 of 2018 reported in (2018) 406 ITR 161 (SC) vide its judgment dated 2.7.2018 had held that NOIDA Authority is covered under the notification dated 22.10.1970 and is not liable for TDS u/s 194 A(3)(iii)(f) of the Act on interest payment. It 3 Yamuna Expressway Industrial Development Authority vs ACIT was further submitted that in this judgment the Hon’ble Apex Court has upheld the jud…

Addl. CIT (TDS), Ghaziabad vs. The Principal Officer, Noida

In the result all the appeals filed by the assessee in case of both the assessee for all the three AYs are allowed and appeal filed by the revenue for both the assessee for all the three AYs are di...

ITA 4840/DEL/2015[2011-12]Status: DisposedITAT Delhi23 Nov 2017AY 2011-12

Bench: Shri Amit Shukla & Shri Prashant Maharishi

For Appellant: Smt Sulekha Verma, CIT DRFor Respondent: Shri A. K. Garg, Adv
Section 133ASection 194ISection 201Section 271CSection 273B

…al of the revenue as per order dated 31/8/2017 in revenues quantum appeals for 4280 and 4281 of 2015 which now issue stands settled against the Department as per the order of the Honourable path High Court in 386 ITR 504 and of the Honourable Supreme Court in 406 ITR 161. He further referred to the decision of the Honourable Allahabad High Court in the present impugned case and stated that there is no order in favour of the revenue by the Honourable High Court on this issue as it only delete with the issue of Non deduction of tax at source of lease rent paid to Yamuna Development Authority. 6. In view of the abov…

Addl. CIT (TDS), Ghaziabad vs. The Principal Officer, Noida

In the result all the appeals filed by the assessee in case of both the assessee for all the three AYs are allowed and appeal filed by the revenue for both the assessee for all the three AYs are di...

ITA 4837/DEL/2015[2011-12]Status: DisposedITAT Delhi23 Nov 2017AY 2011-12

Bench: Shri Amit Shukla & Shri Prashant Maharishi

For Appellant: Smt Sulekha Verma, CIT DRFor Respondent: Shri A. K. Garg, Adv
Section 133ASection 194ISection 201Section 271CSection 273B

…al of the revenue as per order dated 31/8/2017 in revenues quantum appeals for 4280 and 4281 of 2015 which now issue stands settled against the Department as per the order of the Honourable path High Court in 386 ITR 504 and of the Honourable Supreme Court in 406 ITR 161. He further referred to the decision of the Honourable Allahabad High Court in the present impugned case and stated that there is no order in favour of the revenue by the Honourable High Court on this issue as it only delete with the issue of Non deduction of tax at source of lease rent paid to Yamuna Development Authority. 6. In view of the abov…

Japyee Sports International Ltd., Noida vs. DCIT (TDS), Noida

In the result all the appeals filed by the assessee in case of both the assessee for all the three AYs are allowed and appeal filed by the revenue for both the assessee for all the three AYs are di...

ITA 4291/DEL/2015[2011-12]Status: DisposedITAT Delhi23 Nov 2017AY 2011-12

Bench: Shri Amit Shukla & Shri Prashant Maharishi

For Appellant: Smt Sulekha Verma, CIT DRFor Respondent: Shri A. K. Garg, Adv
Section 133ASection 194ISection 201Section 271CSection 273B

…al of the revenue as per order dated 31/8/2017 in revenues quantum appeals for 4280 and 4281 of 2015 which now issue stands settled against the Department as per the order of the Honourable path High Court in 386 ITR 504 and of the Honourable Supreme Court in 406 ITR 161. He further referred to the decision of the Honourable Allahabad High Court in the present impugned case and stated that there is no order in favour of the revenue by the Honourable High Court on this issue as it only delete with the issue of Non deduction of tax at source of lease rent paid to Yamuna Development Authority. 6. In view of the abov…

CIT (TDS) v. Canara Bank (406 ITR 161) — Cited in 8 Judgments | BharatTax