CITIZENCREDIT CO OPERATIVE BANK LIMITED ( BORIVILI BRANCH),MUMBAI vs. ITO (TDS)1(1)(4), MUMBAI

In the results, all the appeals of the assessee are dismissed

Bench: Shri Sandeep Gosain & Shri Prabhash Shankar

iii) Interest payment on deposits other than time deposit by a co-operative society engaged in the business of banking other than those mentioned in section 194A(3)(viia)(a) of the Act. (section 194A(3)(viia)(b) of the Act. Therefore, as per the provisions of section 194A(1) read with provisions of sections 194A(3

CITIZENCREDIT CO OPERATIVE BANK LIMITED (BYCULLA BRANCH),MUMBAI vs. ITO (TDS)-1(1)(4), MUMBAI

In the result, the appeal of the assessee is partly allowed for statistical\npurposes

194(3)(v) with regard to deduction of tax at\nsource from interest payment by a Co-op. society to another Co-op. society, which\nexisted before the amendment, continuous to apply to the Co-op. bank even after\nthe amendment. The appellant relied on the decision of the ITAT, Mumbai in case\nof Abhyudaya Co-op. Bank

CITIZENCREDIT CO OPERATIVE BANK LIMITED (KULA BRANCH),MUMBAI vs. ITO (TDS) WARD 1(1)(4), MUMBAI

In the result, the appeal of the assessee is partly allowed for statistical\npurposes

194(3)(v) with regard to deduction of tax at\nsource from interest payment by a Co-op. society to another Co-op. society, which\nexisted before the amendment, continuous to apply to the Co-op. bank even after\nthe amendment. The appellant relied on the decision of the ITAT, Mumbai in case\nof Abhyudaya Co-op. Bank

CITIZENCREDIT CO OPERATIVE BANK LIMITED (MALAD BRANCH),MUMBAI vs. ITO (TDS)1(1)(4), MUMBAI

In the results, all the appeals of the assessee are\ndismissed

iii) Interest payment on deposits other than time deposit by a co-operative society\nengaged in the business of banking other than those mentioned in section\n194A(3)(viia)(a) of the Act. (section 194A(3)(viia)(b) of the Act.\nTherefore, as per the provisions of section 194A(1) read with provisions of sections\n194A(3

CITIZENCREDIT CO OPERATIVE BANK LIMITED ( MULUND BRANCH),MUMBAI vs. ITO (TDS)-1(1)(4) , MUMBAI

In the results, all the appeals of the assessee are\ndismissed

iii) Interest payment on deposits other than time deposit by a co-operative society\nengaged in the business of banking other than those mentioned in section\n194A(3)(viia)(a) of the Act. (section 194A(3)(viia)(b) of the Act.\nTherefore, as per the provisions of section 194A(1) read with provisions of sections\n194A(3

CITIZENCREDIT CO OPERATIVE BANK LIMITED ( KURLA BRANCH),MUMBAI vs. ITO (TDS)1(1)(4), MUMBAI

In the results, all the appeals of the assessee are\ndismissed

iii) Interest payment on deposits other than time deposit by a co-operative society\nengaged in the business of banking other than those mentioned in section\n194A(3)(viia)(a) of the Act. (section 194A(3)(viia)(b) of the Act.\nTherefore, as per the provisions of section 194A(1) read with provisions of sections\n194A(3

CITIZENCREDIT CO OPERATIVE BANK LIMITED (TURNER ROAD BRANCH),MUMBAI vs. ITO (TDS)1(1)(4), MUMBAI

In the results, all the appeals of the assessee are\ndismissed

iii) Interest payment on deposits other than time deposit by a co-operative society\nengaged in the business of banking other than those mentioned in section\n194A(3)(viia)(a) of the Act. (section 194A(3)(viia)(b) of the Act.\nTherefore, as per the provisions of section 194A(1) read with provisions of sections\n194A(3

CITIZENCREDIT CO OPERATIVE BANK LIMITED (SANTACRUZ BRANCH),MUMBAI vs. ITO (TDS) 1 (1)(4), MUMBAI

In the results, all the appeals of the assessee are\ndismissed

iii) Interest payment on deposits other than time deposit by a co-operative society\nengaged in the business of banking other than those mentioned in section\n194A(3)(viia)(a) of the Act. (section 194A(3)(viia)(b) of the Act.\n\nTherefore, as per the provisions of section 194A(1) read with provisions of sections\n194A(3

CITIZENCREDIT CO OPERATIVE BANK LIMITED (WADALA BRANCH),MUMBAI vs. ITO (TDS)1(1)4, MUMBAI

In the results, all the appeals of the assessee are\ndismissed

iii) Interest payment on deposits other than time deposit by a co-operative society\nengaged in the business of banking other than those mentioned in section\n194A(3)(viia)(a) of the Act. (section 194A(3)(viia)(b) of the Act.\n\nTherefore, as per the provisions of section 194A(1) read with provisions of sections\n194A(3

CITIZEN CREDIT CO-OPERATIVE BANK LTD,MUMBAI vs. ITO (TDS)-1(1)(4), MUMBAI

In the result, the appeal of the assessee is partly allowed for statistical\npurposes

194(3)(v) with regard to deduction of tax at\nsource from interest payment by a Co-op. society to another Co-op. society, which\nexisted before the amendment, continuous to apply to the Co-op. bank even after\nthe amendment. The appellant relied on the decision of the ITAT, Mumbai in case\nof Abhyudaya Co-op. Bank

CITIZEN CREDIT CO-OPERATIVE BANK LTD (MULUND BRANCH),MUMBAI vs. ITO (TDS)-1(1)(4), MUMBAI

In the result, the appeal of the assessee is partly allowed for statistical\npurposes

194(3)(v) with regard to deduction of tax at\nsource from interest payment by a Co-op. society to another Co-op. society, which\nexisted before the amendment, continuous to apply to the Co-op. bank even after\nthe amendment. The appellant relied on the decision of the ITAT, Mumbai in case\nof Abhyudaya Co-op. Bank

CITIZEN CREDIT CO-OPERATIVE BANK LTD (COLABA BRANCH),MUMBAI vs. ITO (TDS)-1(1)(4), MUMBAI

In the result, the appeal of the assessee is partly allowed for statistical\npurposes

194(3)(v) with regard to deduction of tax at\nsource from interest payment by a Co-op. society to another Co-op. society, which\nexisted before the amendment, continuous to apply to the Co-op. bank even after\nthe amendment. The appellant relied on the decision of the ITAT, Mumbai in case\nof Abhyudaya Co-op. Bank

CITIZENCREDIT CO OPERATIVE BANK LIMITED (SANTACRUZ BRANCH),MUMBAI vs. ITO (TDS)-1(1)(4), MUMBAI

In the result, the appeal of the assessee is partly allowed for statistical\npurposes

194(3)(v) with regard to deduction of tax at\nsource from interest payment by a Co-op. society to another Co-op. society, which\nexisted before the amendment, continuous to apply to the Co-op. bank even after\nthe amendment. The appellant relied on the decision of the ITAT, Mumbai in case\nof Abhyudaya Co-op. Bank

CITIZEN CREDIT CO-OPERATIVE BANK LTD,MUMBAI vs. ITO (TDS)-1(1)(4), MUMBAI

In the result, the appeal of the assessee is partly allowed for statistical\npurposes

194(3)(v) with regard to deduction of tax at\nsource from interest payment by a Co-op. society to another Co-op. society, which\nexisted before the amendment, continuous to apply to the Co-op. bank even after\nthe amendment. The appellant relied on the decision of the ITAT, Mumbai in case\nof Abhyudaya Co-op. Bank

CITIZEN CREDIT CO-OPERATIVE BANK LTD (KALINA BRANCH),MUMBAI vs. ITO (TDS)-1(1)(4), MUMBAI

194(3)(v) with regard to deduction of tax at\nsource from interest payment by a Co-op. society to another Co-op. society, which\nexisted before the amendment, continuous to apply to the Co-op. bank even after\nthe amendment. The appellant relied on the decision of the ITAT, Mumbai in case\nof Abhyudaya Co-op. Bank

CITIZEN CREDIT CO-OPERATIVE BANK LTD (GOREGAON BRANCH),MUMBAI vs. ITO (TDS)-1(1)(4), MUMBAI

In the result, the appeal of the assessee is partly allowed for statistical\npurposes

194(3)(v) with regard to deduction of tax at\nsource from interest payment by a Co-op. society to another Co-op. society, which\nexisted before the amendment, continuous to apply to the Co-op. bank even after\nthe amendment. The appellant relied on the decision of the ITAT, Mumbai in case\nof Abhyudaya Co-op. Bank

CITIZEN CREDIT CO-OPERATIVE BANK LTD (VIKHROLI BRANCH),MUMBAI vs. ITO (TDS)-1(1)(4), MUMBAI

194(3)(v) with regard to deduction of tax at\nsource from interest payment by a Co-op. society to another Co-op. society, which\nexisted before the amendment, continuous to apply to the Co-op. bank even after\nthe amendment. The appellant relied on the decision of the ITAT, Mumbai in case\nof Abhyudaya Co-op. Bank

CITIZENCREDIT CO-OPERATIVE BANK LIMITED (MAROL BRANCH) ,MUMBAI vs. ITO (TDS) WARD 1(1)(4), MUMBAI

In the result, the appeal of the assessee is partly allowed for statistical\npurposes

194(3)(v) with regard to deduction of tax at\nsource from interest payment by a Co-op. society to another Co-op. society, which\nexisted before the amendment, continuous to apply to the Co-op. bank even after\nthe amendment. The appellant relied on the decision of the ITAT, Mumbai in case\nof Abhyudaya Co-op. Bank