“Section 194(3)(viia)(b)”

Citizencredit Co Operative Bank Limited (Amboli 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 (Amboli 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 194A(3)(i)(b) and 194A(3)(viia)(b) of the Act. Hence, the same does not prevail over

Citizencredit Co-Opertive Bank Limited (Colaba 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, (Chembur 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, Chembur 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, Dadar Branch 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( Dadar Branch), Mumbai vs. ITO (TDS)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 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, (Four Bungalows Branch) 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, Dadar Branch 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, Malad 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, Malad Branch 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, Wadala Branch 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

Citizen Credit Co-Operative Bank Ltd, 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

Citizen Credit Co-Operative Bank Ltd, 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

Citizen Credit Co-Operative Bank Ltd, 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

Citizen Credit Co-Operative Bank Ltd, 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

Citizen Credit Co-Operative Bank Ltd (Goregaon 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

Citizen Credit Co-Operative Bank Ltd (Goregaon 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