CITIZENCREDIT CO OPERATIVE BANK LIMITED( DADAR BRANCH) ,MUMBAI vs. ITO (TDS)1(1)(4), MUMBAI
In the result, the appeal of the assessee is partly allowed for statistical\npurposes
ITA 6415/MUM/2025[2017-18]Status: DisposedITAT Mumbai19 Jan 2026AY 2017-18
Section 194ASection 194A(3)(v)Section 2(19)Section 201Section 201(1)
exempt from deducting TDS on interest paid to other co-operative societies, considering specific provisions versus general exemptions under Section