CITIZENCREDIT CO-OPERATIVE BANK LIMITED (HILL ROAD BRANCH),MUMBAI vs. ITO (TDS)-WARD 1(1)(4), MUMBAI
In the result, the appeal of the assessee is partly allowed for statistical\npurposes
ITA 6432/MUM/2025[2018-19]Status: DisposedITAT Mumbai19 Jan 2026AY 2018-19
Section 194ASection 194A(3)(v)Section 2(19)Section 201Section 201(1)Section 250
ndeduction of tax on payment of interest to members. The matter was carried to\nappellate forums where a view was taken that section 194(3)(viia)(b) of the Act\n13\n==End of OCR for page 13==\nITA Nos.6035 to 6042 & 6385 to 6442/M/2025\nCitizen Credit Co-operative Bank ... ndeduction of tax on payment of interest to members. The matter was carried to\nappellate forums where a view was taken that section 194(3)(viia)(b) of the Act\nmakes no distinction between members and non-members for the purpose of\nTDS. Hence, Co-op. banks are required