Commissioner of Income Tax (TDS) Kanpur and Another v. Canara Bank

9 SCC 322Reported decision2018#25835 most cited
3

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2023 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 Commissioner of Income Tax (TDS) Kanpur and Another 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

…licitor General for the respondents. Canara Bank (e-Syndicate Bank) 6. The issue which is raised in the present appeals is covered by the judgment of a two-Judge Bench of this Court in Commissioner of Income Tax (TDS) Kanpur and Another vs Canara Bank (2018) 9 SCC 322. In that case, the issue pertained to the applicability of the notification dated 22 October 1970 in relation to payments made by Canara Bank to the New Okhla Industrial Development Authority ("NOIDA"), an authority constituted under Section 3 of the Uttar Pradesh Industrial Area Development Act 1976. The Bank had not deducted tax at source under S…

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

…licitor General for the respondents. Canara Bank (e-Syndicate Bank) 6. The issue which is raised in the present appeals is covered by the judgment of a two-Judge Bench of this Court in Commissioner of Income Tax (TDS) Kanpur and Another vs Canara Bank (2018) 9 SCC 322. In that case, the issue pertained to the applicability of the notification dated 22 October 1970 in relation to payments made by Canara Bank to the New Okhla Industrial Development Authority ("NOIDA"), an authority constituted under Section 3 of the Uttar Pradesh Industrial Area Development Act 1976. The Bank had not deducted tax at source under S…

Pr.Comm.of Income Tax vs. M/S the Jammu and Kashmir Bank Ltd

The appeals are dismissed

ITA/6/2017HC J&K13 Jul 2023

Bench: HON'BLE MR. JUSTICE SANJEEV KUMAR,HON'BLE MR. JUSTICE JAVED IQBAL WANI

Section 194ASection 194A(3)(f)Section 260ASection 40

…we would refrain from doing so, for the simple reason that the issue raised before us is no longer res integra. Hon’ble Supreme Court of India has dealt with the similar issue in the case of Commissioner of Income Tax (TDS), Kanpur vs. Canara Bank, (2018) 9 SCC 322. 11 In the aforesaid case, the Apex Court was dealing with New Okhla Industrial Development Authority [‘NOIDA’], constituted by a Notification dated 17.04.1976 issued under Section 3 of the Uttar Pradesh Industrial Area Development Act, 1976. The Canara Bank was the banker of the Authority. The Bank made a pa…

Commissioner of Income Tax (TDS) Kanpur and Another v. Canara Bank (9 SCC 322) — Cited in 3 Judgments | BharatTax