CITIZENCREDIT CO-OPERATIVE BANK LIMITED (SAHAR BRANCH),MUMBAI vs. ITO (TDS)-WARD 1(1)(4), MUMBAI
ITA 6442/MUM/2025[2017-18]Status: DisposedITAT Mumbai19 Jan 2026AY 2017-18
Bench: Shri Narender Kumar Choudhry & Shri Bijayananda Pruseth
Section 194ASection 194A(3)(v)Section 2(19)Section 201Section 201(1)Section 250
note of certain definitions – (A) ‘Co-operative bank'
means a Co-operative bank as defined under the Banking Regulations Act, 1949.
As per Section 5(1)(cc) of the Banking Regulations Act, 1949, “Co-operative bank”
is defined as a state Co-operative bank, a central cooperative bank