CITIZENCREDIT CO-OPERATIVE BANK LIMITED (MAROL BRANCH) ,MUMBAI vs. ITO (TDS) WARD 1(1)(4), MUMBAI
ITA 6436/MUM/2025[2018-19]Status: DisposedITAT Mumbai19 Jan 2026AY 2018-19
Bench: Shri Narender Kumar Choudhry & Shri Bijayananda Pruseth
Section 194ASection 194A(3)(v)Section 2(19)Section 201Section 201(1)Section 250
provisions of clause (viia) of the Act
which are specific in nature, the assessee cannot claim that it is covered under
section 194(3)(v) which are general in nature. Rather, it is a Co-operative society
engaged in the business of banking, it is covered under these aforesaid specific