← All Phrases

“Section 5(1)(cc)”

Section References (mined)Section 5Section 5(1)(cc)66 judgments

Judgments citing Section 5(1)(cc)

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

ITA 6402/MUM/2025[2018-19]Status: DisposedITAT Mumbai19 Jan 2026AY 2018-19

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

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

ITA 6401/MUM/2025[2019-20]Status: DisposedITAT Mumbai19 Jan 2026AY 2019-20

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

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

ITA 6400/MUM/2025[2018-19]Status: DisposedITAT Mumbai19 Jan 2026AY 2018-19

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

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

ITA 6399/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

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

ITA 6398/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

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

ITA 6397/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

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

ITA 6396/MUM/2025[2018-19]Status: DisposedITAT Mumbai19 Jan 2026AY 2018-19

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

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

ITA 6395/MUM/2025[2019-20]Status: DisposedITAT Mumbai19 Jan 2026AY 2019-20

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

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

ITA 6394/MUM/2025[2019-20]Status: DisposedITAT Mumbai19 Jan 2026AY 2019-20

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

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

ITA 6393/MUM/2025[2018-19]Status: DisposedITAT Mumbai19 Jan 2026AY 2018-19

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

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

ITA 6392/MUM/2025[2018-19]Status: DisposedITAT Mumbai19 Jan 2026AY 2018-19

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

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

ITA 6391/MUM/2025[2018-19]Status: DisposedITAT Mumbai19 Jan 2026AY 2018-19

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

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

ITA 6390/MUM/2025[2019-20]Status: DisposedITAT Mumbai19 Jan 2026AY 2019-20

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

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

ITA 6389/MUM/2025[2019-20]Status: DisposedITAT Mumbai19 Jan 2026AY 2019-20

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

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

ITA 6388/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

Citizencredit Co-Operative Bank Limited (Manori Branch), Mumbai vs. ITO (TDS)-Ward 1(1)(4), Mumbai

ITA 6387/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

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

ITA 6386/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

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

ITA 6385/MUM/2025[2019-20]Status: DisposedITAT Mumbai19 Jan 2026AY 2019-20

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

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

ITA 6042/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

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

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

ITA 6041/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

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