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28 results for “TDS”+ Section 194A(3)(iv)clear

Sorted by relevance

Mumbai189Bangalore94Chandigarh87Delhi85Chennai36Karnataka28Kolkata26Jaipur22Ahmedabad16Hyderabad16Nagpur16Pune15Raipur13Visakhapatnam11Cuttack10SC6Jabalpur5Rajkot5Panaji5Telangana4Indore3Ranchi3Allahabad3J&K2Amritsar2Cochin2Dehradun2Lucknow1Surat1Guwahati1Patna1

Key Topics

Section 194A(3)(v)115Section 194A(3)(viia)46Section 194A(3)(i)46Section 19446Section 26026Exemption23TDS23

THE COMMISSIONER OF INCOME TAX, TDS vs. THE KARNATAKA STATE APEX

Appeals are dismissed

ITA/518/2015HC Karnataka27 Jun 2016

Bench: JAYANT PATEL,B.SREENIVASE GOWDA

Section 194Section 194A(3)(i)Section 194A(3)(v)Section 194A(3)(viia)Section 260

iv) Whether the tribunal was correct in not appreciating the fact that the provision of 3 Section 194A(3)(v) is a general provision granting benefit to all co-operative societies, whereas, the provisions of Section 194A(3)(i)(b) deals with co- operative society carrying on the business of banking, hence specific provisions in any case overrides the general

THE COMMISSIONER OF INCOME TAX, TDS vs. THE KARNATAKA STATE APEX

Showing 1–20 of 28 · Page 1 of 2

Appeals are dismissed

ITA/524/2015HC Karnataka27 Jun 2016

Bench: JAYANT PATEL,B.SREENIVASE GOWDA

Section 194Section 194A(3)(i)Section 194A(3)(v)Section 194A(3)(viia)Section 260

iv) Whether the tribunal was correct in not appreciating the fact that the provision of Section 194A(3)(v) is a general provision granting benefit to all co-operative societies, whereas, the provisions of Section 194A(3)(i)(b) deals with co- 3 operative society carrying on the business of banking, hence specific provisions in any case overrides the general

THE COMMISSIONER OF INCOME TAX, TDS vs. THE KARNATAKA STATE APEX

Appeals are dismissed

ITA/521/2015HC Karnataka27 Jun 2016

Bench: JAYANT PATEL,B.SREENIVASE GOWDA

Section 194Section 194A(3)(i)Section 194A(3)(v)Section 194A(3)(viia)Section 260

iv) Whether the tribunal was correct in not appreciating the fact that the provision of Section 194A(3)(v) is a general provision granting benefit to all co-operative societies, whereas, the provisions of Section 194A(3)(i)(b) deals with co- operative society carrying on the business of banking, hence specific provisions in any case overrides the general provisions

THE COMMISSIONER OF INCOME TAX vs. THE KARNATAKA STATE APEX

Appeals are dismissed

ITA/505/2015HC Karnataka27 Jun 2016

Bench: JAYANT PATEL,B.SREENIVASE GOWDA

Section 194Section 194A(3)(i)Section 194A(3)(v)Section 194A(3)(viia)Section 260

iv) Whether the tribunal was correct in not appreciating the fact that the provision of Section 194A(3)(v) is a general provision granting benefit to all co-operative societies, whereas, the provisions of Section 194A(3)(i)(b) deals with co- operative society carrying on the business of banking, hence specific provisions in any case overrides the general provisions

THE COMMISSIONER OF INCOME TAX vs. THE KARNATAKA STATE APEX

Appeals are dismissed

ITA/499/2015HC Karnataka27 Jun 2016

Bench: JAYANT PATEL,B.SREENIVASE GOWDA

Section 194Section 194A(3)(i)Section 194A(3)(v)Section 194A(3)(viia)Section 260

iv) Whether the tribunal was correct in not appreciating the fact that the provision of Section 194A(3)(v) is a general provision granting benefit to all co-operative societies, whereas, the provisions of Section 194A(3)(i)(b) deals with co- operative society carrying on the business of banking, hence specific provisions in any case overrides the general provisions

THE COMMISSIONER OF INCOME TAX vs. THE KARNATAKA STATE APEX

Appeals are dismissed

ITA/494/2015HC Karnataka27 Jun 2016

Bench: JAYANT PATEL,B.SREENIVASE GOWDA

Section 194Section 194A(3)(i)Section 194A(3)(v)Section 194A(3)(viia)Section 260

iv) Whether the tribunal was correct in not appreciating the fact that the provision of Section 194A(3)(v) is a general provision granting benefit to all co-operative societies, whereas, the provisions of Section 194A(3)(i)(b) deals with co- operative society carrying on the business of banking, hence specific provisions in any case overrides the general provisions

THE COMMISSIONER OF INCOME TAX vs. THE KARNATAKA STATE APEX

Appeals are dismissed

ITA/497/2015HC Karnataka27 Jun 2016

Bench: JAYANT PATEL,B.SREENIVASE GOWDA

Section 194Section 194A(3)(i)Section 194A(3)(v)Section 194A(3)(viia)Section 260

iv) Whether the tribunal was correct in not appreciating the fact that the provision of Section 194A(3)(v) is a general provision granting benefit to all co-operative societies, whereas, the provisions of Section 194A(3)(i)(b) deals with co- operative society carrying on the business of banking, hence specific provisions in any case overrides the general provisions

THE COMMISSIONER OF INCOME TAX vs. THE KARNATAKA STATE APEX

Appeals are dismissed

ITA/503/2015HC Karnataka27 Jun 2016

Bench: JAYANT PATEL,B.SREENIVASE GOWDA

Section 194Section 194A(3)(i)Section 194A(3)(v)Section 194A(3)(viia)Section 260

iv) Whether the tribunal was correct in not appreciating the fact that the provision of Section 194A(3)(v) is a general provision granting benefit to all co-operative societies, whereas, the provisions of Section 194A(3)(i)(b) deals with co- operative society carrying on the business of banking, hence specific provisions in any case overrides the general provisions

THE COMMISSIONER OF INCOME TAX, TDS vs. THE KARNATAKA STATE APEX

Appeals are dismissed

ITA/527/2015HC Karnataka27 Jun 2016

Bench: JAYANT PATEL,B.SREENIVASE GOWDA

Section 194Section 194A(3)(i)Section 194A(3)(v)Section 194A(3)(viia)Section 260

iv) Whether the tribunal was correct in not appreciating the fact that the provision of Section 194A(3)(v) is a general provision granting benefit to all co-operative societies, whereas, the provisions of Section 194A(3)(i)(b) deals with co- operative society carrying on the business of banking, hence specific provisions in any case overrides the general provisions

THE COMMISSIONER OF INCOME TAX vs. THE KARNATAKA STATE APEX CO-OPERATIVE BANK LTD.,

Appeals are dismissed

ITA/513/2015HC Karnataka27 Jun 2016

Bench: JAYANT PATEL,B.SREENIVASE GOWDA

Section 194Section 194A(3)(i)Section 194A(3)(v)Section 194A(3)(viia)Section 260

iv) Whether the tribunal was correct in not appreciating the fact that the provision of Section 194A(3)(v) is a general provision granting benefit to all co-operative societies, whereas, the provisions of Section 194A(3)(i)(b) deals with co- operative society carrying on the business of banking, hence specific provisions in any case overrides the general provisions

THE COMMISSIONER OF INCOME TAX vs. THE KARNATAKA STATE APEX

Appeals are dismissed

ITA/502/2015HC Karnataka27 Jun 2016

Bench: JAYANT PATEL,B.SREENIVASE GOWDA

Section 194Section 194A(3)(i)Section 194A(3)(v)Section 194A(3)(viia)Section 260

iv) Whether the tribunal was correct in not appreciating the fact that the provision of Section 194A(3)(v) is a general provision granting benefit to all co-operative societies, whereas, the provisions of Section 194A(3)(i)(b) deals with co- operative society carrying on the business of banking, hence specific provisions in any case overrides the general provisions

THE COMMISSIONER OF INCOME TAX vs. THE KARNATAKA STATE APEX

Appeals are dismissed

ITA/496/2015HC Karnataka27 Jun 2016

Bench: JAYANT PATEL,B.SREENIVASE GOWDA

Section 194Section 194A(3)(i)Section 194A(3)(v)Section 194A(3)(viia)Section 260

iv) Whether the tribunal was correct in not appreciating the fact that the provision of Section 194A(3)(v) is a general provision granting benefit to all co-operative societies, whereas, the provisions of Section 194A(3)(i)(b) deals with co- operative society carrying on the business of banking, hence specific provisions in any case overrides the general provisions

THE COMMISSIONER OF INCOME TAX, TDS vs. THE KARNATAKA STATE APEX

Appeals are dismissed

ITA/525/2015HC Karnataka27 Jun 2016

Bench: JAYANT PATEL,B.SREENIVASE GOWDA

Section 194Section 194A(3)(i)Section 194A(3)(v)Section 194A(3)(viia)Section 260

iv) Whether the tribunal was correct in not appreciating the fact that the provision of Section 194A(3)(v) is a general provision granting benefit to all co-operative societies, whereas, the provisions of Section 194A(3)(i)(b) deals with co- operative society carrying on the business of banking, hence specific provisions in any case overrides the general provisions

THE COMMISSIONER OF INCOME TAX vs. THE KARNATAKA STATE APEX

Appeals are dismissed

ITA/512/2015HC Karnataka27 Jun 2016

Bench: JAYANT PATEL,B.SREENIVASE GOWDA

Section 194Section 194A(3)(i)Section 194A(3)(v)Section 194A(3)(viia)Section 260

iv) Whether the tribunal was correct in not appreciating the fact that the provision of Section 194A(3)(v) is a general provision granting benefit to all co-operative societies, whereas, the provisions of Section 194A(3)(i)(b) deals with co- operative society carrying on the business of banking, hence specific provisions in any case overrides the general provisions

THE COMMISSIONER OF INCOME TAX, TDS vs. THE KARNATAKA STATE APEX

Appeals are dismissed

ITA/523/2015HC Karnataka27 Jun 2016

Bench: JAYANT PATEL,B.SREENIVASE GOWDA

Section 194Section 194A(3)(i)Section 194A(3)(v)Section 194A(3)(viia)Section 260

iv) Whether the tribunal was correct in not appreciating the fact that the provision of Section 194A(3)(v) is a general provision granting benefit to all co-operative societies, whereas, the provisions of Section 194A(3)(i)(b) deals with co- operative society carrying on the business of banking, hence specific provisions in any case overrides the general provisions

THE COMMISSIONER OF INCOME TAX, TDS vs. THE KARNATAKA STATE APEX

Appeals are dismissed

ITA/519/2015HC Karnataka27 Jun 2016

Bench: JAYANT PATEL,B.SREENIVASE GOWDA

Section 194Section 194A(3)(i)Section 194A(3)(v)Section 194A(3)(viia)Section 260

iv) Whether the tribunal was correct in not appreciating the fact that the provision of Section 194A(3)(v) is a general provision granting benefit to all co-operative societies, whereas, the provisions of Section 194A(3)(i)(b) deals with co- operative society carrying on the business of banking, hence specific provisions in any case overrides the general provisions

THE COMMISSIONER OF INCOME TAX vs. THE KARNATAKA STATE APEX

Appeals are dismissed

ITA/500/2015HC Karnataka27 Jun 2016

Bench: JAYANT PATEL,B.SREENIVASE GOWDA

Section 194Section 194A(3)(i)Section 194A(3)(v)Section 194A(3)(viia)Section 260

iv) Whether the tribunal was correct in not appreciating the fact that the provision of Section 194A(3)(v) is a general provision granting benefit to all co-operative societies, whereas, the provisions of Section 194A(3)(i)(b) deals with co- operative society carrying on the business of banking, hence specific provisions in any case overrides the general provisions

THE COMMISSIONER OF INCOME TAX vs. THE KARNATAKA STATE APEX

Appeals are dismissed

ITA/501/2015HC Karnataka27 Jun 2016

Bench: JAYANT PATEL,B.SREENIVASE GOWDA

Section 194Section 194A(3)(i)Section 194A(3)(v)Section 194A(3)(viia)Section 260

iv) Whether the tribunal was correct in not appreciating the fact that the provision of Section 194A(3)(v) is a general provision granting benefit to all co-operative societies, whereas, the provisions of Section 194A(3)(i)(b) deals with co- operative society carrying on the business of banking, hence specific provisions in any case overrides the general provisions

THE COMMISSIONER OF INCOME TAX vs. THE KARNATAKA STATE APEX

Appeals are dismissed

ITA/511/2015HC Karnataka27 Jun 2016

Bench: JAYANT PATEL,B.SREENIVASE GOWDA

Section 194Section 194A(3)(i)Section 194A(3)(v)Section 194A(3)(viia)Section 260

iv) Whether the tribunal was correct in not appreciating the fact that the provision of Section 194A(3)(v) is a general provision granting benefit to all co-operative societies, whereas, the provisions of Section 194A(3)(i)(b) deals with co- operative society carrying on the business of banking, hence specific provisions in any case overrides the general provisions

THE COMMISSIONER OF INCOME TAX vs. THE KARNATAKA STATE APEX

Appeals are dismissed

ITA/508/2015HC Karnataka27 Jun 2016

Bench: JAYANT PATEL,B.SREENIVASE GOWDA

Section 194Section 194A(3)(i)Section 194A(3)(v)Section 194A(3)(viia)Section 260

iv) Whether the tribunal was correct in not appreciating the fact that the provision of Section 194A(3)(v) is a general provision granting benefit to all co-operative societies, whereas, the provisions of Section 194A(3)(i)(b) deals with co- operative society carrying on the business of banking, hence specific provisions in any case overrides the general provisions