“Section 194(3)(viia)(b)”

Citizencredit Co-Operative Bank Limited (Sahar Branch), Mumbai vs. ITO (TDS)-Ward 1(1)(4), Mumbai

Bench: Shri Narender Kumar Choudhry & Shri Bijayananda Pruseth

deduction of tax on payment of interest to members. The matter was carried to appellate forums where a view was taken that section 194(3)(viia)(b) of the Act 13 ITA Nos.6035 to 6042 & 6385 to 6442/M/2025 Citizen Credit Co-operative Bank Ltd. makes no distinction between members

Citizencredit Co Operative Bank Limited (Four Bungalows Branch), Mumbai vs. ITO (TDS)1(1)(4), Mumbai

Bench: Shri Narender Kumar Choudhry & Shri Bijayananda Pruseth

deduction of tax on payment of interest to members. The matter was carried to appellate forums where a view was taken that section 194(3)(viia)(b) of the Act makes no distinction between members and non-members for the purpose of TDS. Hence, Co-op. banks are required

Citizencredit Co-Operative Bank Limited (Mahim Branch), Mumbai vs. ITO (TDS) Ward 1(1)(4), Mumbai

deduction of tax on payment of interest to members. The matter was carried to appellate forums where a view was taken that section 194(3)(viia)(b) of the Act makes no distinction between members and non-members for the purpose of TDS. Hence, Co-op. banks are required

Citizencredit Co-Operative Bank Ltd (Mahim Branch), Mumbai vs. ITO (TDS)- Ward 1(1)(4), Mumbai

Bench: Shri Narender Kumar Choudhry & Shri Bijayananda Pruseth

deduction of tax on payment of interest to members. The matter was carried to appellate forums where a view was taken that section 194(3)(viia)(b) of the Act 13 ITA Nos.6035 to 6042 & 6385 to 6442/M/2025 Citizen Credit Co-operative Bank Ltd. makes no distinction between members

Citizencredit Co-Operative Bank Limited (Mahim Branch), Mumbai vs. ITO (TDS)-Ward 1(1)(4), Mumbai

Bench: Shri Narender Kumar Choudhry & Shri Bijayananda Pruseth

deduction of tax on payment of interest to members. The matter was carried to appellate forums where a view was taken that section 194(3)(viia)(b) of the Act 13 ITA Nos.6035 to 6042 & 6385 to 6442/M/2025 Citizen Credit Co-operative Bank Ltd. makes no distinction between members

Citizencredit C-Operative Bank Limited (Marol Branch), Mumbai vs. ITO (TDS) Ward 1(1)(4), Mumbai

Bench: Shri Narender Kumar Choudhry & Shri Bijayananda Pruseth

deduction of tax on payment of interest to members. The matter was carried to appellate forums where a view was taken that section 194(3)(viia)(b) of the Act 13 ITA Nos.6035 to 6042 & 6385 to 6442/M/2025 Citizen Credit Co-operative Bank Ltd. makes no distinction between members

Citizencredit Co-Operative Bank Limited (Marol Branch), Mumbai vs. ITO (TDS) Ward 1(1)(4), Mumbai

Bench: Shri Narender Kumar Choudhry & Shri Bijayananda Pruseth

deduction of tax on payment of interest to members. The matter was carried to appellate forums where a view was taken that section 194(3)(viia)(b) of the Act makes no distinction between members and non-members for the purpose of TDS. Hence, Co-op. banks are required

Citizencredit Co-Operative Bank Ltd (Marol Branch), Mumbai vs. ITO (TDS)-Ward 1(1)(4), Mumbai

Bench: Shri Narender Kumar Choudhry & Shri Bijayananda Pruseth

deduction of tax on payment of interest to members. The matter was carried to appellate forums where a view was taken that section 194(3)(viia)(b) of the Act makes no distinction between members and non-members for the purpose of TDS. Hence, Co-op. banks are required

Citizencredit Co Operative Bank Limited (Kula Branch), Mumbai vs. ITO (TDS) Ward 1(1)(4), Mumbai

Bench: Shri Narender Kumar Choudhry & Shri Bijayananda Pruseth

deduction of tax on payment of interest to members. The matter was carried to appellate forums where a view was taken that section 194(3)(viia)(b) of the Act makes no distinction between members and non-members for the purpose of TDS. Hence, Co-op. banks are required

Citizencredit Co-Operative Bank Limited (Hill Road Branch), Mumbai vs. ITO (TDS)-Ward 1(1)(4), Mumbai

Bench: Shri Narender Kumar Choudhry & Shri Bijayananda Pruseth

deduction of tax on payment of interest to members. The matter was carried to appellate forums where a view was taken that section 194(3)(viia)(b) of the Act 13 makes no distinction between members and non-members for the purpose of TDS. Hence, Co-op. banks are required

Citizencredit Co-Operative Bank Limited (Hill Road Branch), Mumbai vs. ITO (TDS)-Ward 1(1)(4), Mumbai

Bench: Shri Narender Kumar Choudhry & Shri Bijayananda Pruseth

deduction of tax on payment of interest to members. The matter was carried to appellate forums where a view was taken that section 194(3)(viia)(b) of the Act 13 ==End of OCR for page 13== ITA Nos.6035 to 6042 & 6385 to 6442/M/2025 Citizen Credit Co-operative Bank

Citizencredit Co-Operative Bank Limited (Hill Road Branch), Mumbai vs. ITO (TDS) Ward 1(1)(4), Mumbai

Bench: Shri Narender Kumar Choudhry & Shri Bijayananda Pruseth

deduction of tax on payment of interest to members. The matter was carried to appellate forums where a view was taken that section 194(3)(viia)(b) of the Act makes no distinction between members and non-members for the purpose of TDS. Hence, Co-op. banks are required

Citizencredit Co-Operative Bank Limited (Manori Branch), Mumbai vs. ITO (TDS) 1(1)(4), Mumbai

Bench: Shri Narender Kumar Choudhry & Shri Bijayananda Pruseth

deduction of tax on payment of interest to members. The matter was carried to appellate forums where a view was taken that section 194(3)(viia)(b) of the Act makes no distinction between members and non-members for the purpose of TDS. Hence, Co-op. banks are required

Citizencredit Co-Operative Bank Limited (Manori Branch), Mumbai vs. ITO (TDS)-Ward 1(1)(4), Mumbai

Bench: Shri Narender Kumar Choudhry & Shri Bijayananda Pruseth

deduction of tax on payment of interest to members. The matter was carried to appellate forums where a view was taken that section 194(3)(viia)(b) of the Act makes no distinction between members and non-members for the purpose of TDS. Hence, Co-op. banks are required

Citizen Credit Co Operative Bank Limited ( Mulund Branch), Mumbai vs. ITO (TDS)1(1)(4), Mumbai

Bench: Shri Narender Kumar Choudhry & Shri Bijayananda Pruseth

deduction of tax on payment of interest to members. The matter was carried to appellate forums where a view was taken that section 194(3)(viia)(b) of the Act makes no distinction between members and non-members for the purpose of TDS. Hence, Co-op. banks are required

Citizencredit Co Operative Bank Limited (Mulund Branch), Mumbai vs. ITO (TDS) 1(1)(4), Mumbai

Bench: Shri Narender Kumar Choudhry & Shri Bijayananda Pruseth

deduction of tax on payment of interest to members. The matter was carried to appellate forums where a view was taken that section 194(3)(viia)(b) of the Act makes no distinction between members and non-members for the purpose of TDS. Hence, Co-op. banks are required

Citizencredit Co Operative Bank Limited (Santacruz Branch), Mumbai vs. ITO (TDS)-1(1)(4), Mumbai

Bench: Shri Narender Kumar Choudhry & Shri Bijayananda Pruseth

deduction of tax on payment of interest to members. The matter was carried to appellate forums where a view was taken that section 194(3)(viia)(b) of the Act makes no distinction between members and non-members for the purpose of TDS. Hence, Co-op. banks are required

Citizencredit Co Operative Bank Limited ( Santacruz Branch), Mumbai vs. ITO (TDS) 1(1)(4), Mumbai

Bench: Shri Narender Kumar Choudhry & Shri Bijayananda Pruseth

deduction of tax on payment of interest to members. The matter was carried to appellate forums where a view was taken that section 194(3)(viia)(b) of the Act 13 ITA Nos.6035 to 6042 & 6385 to 6442/M/2025 Citizen Credit Co-operative Bank Ltd. makes no distinction between members

Citizencredit Co Operative Bank Limited (Byculla Branch), Mumbai vs. ITO (TDS)-1(1)(4), Mumbai

Bench: Shri Narender Kumar Choudhry & Shri Bijayananda Pruseth

deduction of tax on payment of interest to members. The matter was carried to appellate forums where a view was taken that section 194(3)(viia)(b) of the Act makes no distinction between members and non-members for the purpose of TDS. Hence, Co-op. banks are required

Citizencredit Co Operative Bank Limited (Byculla Branch), Mumbai vs. ITO (TDS)1(1)(4), Mumbai

Bench: Shri Narender Kumar Choudhry & Shri Bijayananda Pruseth

deduction of tax on payment of interest to members. The matter was carried to appellate forums where a view was taken that section 194(3)(viia)(b) of the Act makes no distinction between members and non-members for the purpose of TDS. Hence, Co-op. banks are required