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
note of certain definitions – (A) ‘Co-operative bank'\nmeans a Co-operative bank as defined under the Banking Regulations Act, 1949.\nAs per Section 5(1)(cc) of the Banking Regulations Act, 1949, “Co-operative bank”\nis defined as a state Co-operative bank, a central cooperative bank ... note of certain definitions – (A) ‘Co-operative bank'\nmeans a Co-operative bank as defined under the Banking Regulations Act, 1949.\nAs per Section 5(1)(cc) of the Banking Regulations Act, 1949, “Co-operative bank”\nis defined as a state Co-operative bank, a central cooperative bank