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“Section 194(3)(viia)(b)”

Section References (mined)Section 194Section 194(3)(viia)(b)66 judgments

Judgments citing Section 194(3)(viia)(b)

Citizen Credit Co.Operative Bank Ltd., Mumbai vs. ITO (TDS)-1(1)(4), Mumbai

ITA 6040/MUM/2025[2016-17]Status: DisposedITAT Mumbai19 Jan 2026AY 2016-17

Bench: Shri Narender Kumar Choudhry & Shri Bijayananda Pruseth

Section 194ASection 194A(3)(v)Section 2(19)Section 201Section 201(1)Section 250

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

ITA 6039/MUM/2025[2016-17]Status: DisposedITAT Mumbai19 Jan 2026AY 2016-17

Bench: Shri Narender Kumar Choudhry & Shri Bijayananda Pruseth

Section 194ASection 194A(3)(v)Section 2(19)Section 201Section 201(1)Section 250

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

Citizen Credit Co.Operative Bank Ltd.(Colaba Branch), Mumbai vs. ITO (TDS)-1(1)(4), Mumbai

ITA 6038/MUM/2025[2016-17]Status: DisposedITAT Mumbai19 Jan 2026AY 2016-17

Bench: Shri Narender Kumar Choudhry & Shri Bijayananda Pruseth

Section 194ASection 194A(3)(v)Section 2(19)Section 201Section 201(1)Section 250

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

ITA 6037/MUM/2025[2016-17]Status: DisposedITAT Mumbai19 Jan 2026AY 2016-17

Bench: Shri Narender Kumar Choudhry & Shri Bijayananda Pruseth

Section 194ASection 194A(3)(v)Section 2(19)Section 201Section 201(1)Section 250

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

ITA 6036/MUM/2025[2016-17]Status: DisposedITAT Mumbai19 Jan 2026AY 2016-17

Bench: Shri Narender Kumar Choudhry & Shri Bijayananda Pruseth

Section 194ASection 194A(3)(v)Section 2(19)Section 201Section 201(1)Section 250

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

ITA 6035/MUM/2025[2016-17]Status: DisposedITAT Mumbai19 Jan 2026AY 2016-17

Bench: Shri Narender Kumar Choudhry & Shri Bijayananda Pruseth

Section 194ASection 194A(3)(v)Section 2(19)Section 201Section 201(1)Section 250

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