CITIZENCREDIT CO OPERATIVE BANK LIMITED (VAKOLA BRANCH),MUMBAI vs. ITO (TDS)1(1)4, MUMBAI
In the results, all the appeals of the assessee are\ndismissed
ITA 2375/MUM/2025[2016-17]Status: DisposedITAT Mumbai15 Jul 2025AY 2016-17
For Appellant: \nShri Rajeev Waglay,ARFor Respondent: \nMr. Virabhadra S. Mahajan, (Sr. DR)
Section 194ASection 194A(3)(v)Section 2(19)Section 201(1)
provisions of\nclause (viia) of the Act which are specific in nature, the assessee cannot\nclaim that it is covered under section 19(3)(v) which are general in\nnature. Rather, it is a co-operative society engaged in the business of\nbanking, it is covered under these aforesaid specific
