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

section 194A making cooperative societies covered under clause(v) liable to TDS w.e.f.1.4.2020 that all cooperative societies became liable to TDS

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

TDS.", "result": "Dismissed", "sections": [ "Section 194A", "Section 250", "Section 201(1)", "Section 201(1A)", "Section 194A(3)(v)", "Section 194A

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

TDS.", "result": "Dismissed", "sections": [ "Section 194A(1)", "Section 194A(3)(i)(b)", "Section 194A(3)(v)", "Section 194A(3)(viia

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

TDS on interest payments exceeding Rs. 10,000/-.", "result": "Dismissed", "sections": [ "Section 194A", "Section 201", "Section 201(1)", "Section 201(1A)", "Section

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

TDS on interest payments exceeding Rs. 10,000/-.", "result": "Dismissed", "sections": [ "Section 194A(1)", "Section 194A(3)(i)(b)", "Section

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

TDS on interest payments exceeding Rs. 10,000/-.", "result": "Dismissed", "sections": [ "Section 194A(1)", "Section 194A(3)(i)(b)", "Section

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

TDS on interest payments exceeding the specified threshold.", "result": "Dismissed", "sections": ["Section 194A(1)", "Section 194A(3)(i)(b)", "Section

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

TDS under Section 194A(3)(v).", "held": "The Tribunal held that specific provisions of Section 194A(3)(i)(b) and 194A

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

TDS.", "result": "Dismissed", "sections": [ "194A", "201", "201(1)", "201(1A)", "194A(1)", "194A(3)(i)(b)", "194A(3)(viia)(b)", "194A

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

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

sections": [ "194A", "201", "201(1)", "201(1A)", "194A(3)(v)", "194A(3)(i)(b)", "194A(3)(viia)(b)", "80P(2)(d)", "139" ], "issues": "Whether a cooperative bank is liable to deduct TDS

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

TDS on interest payments exceeding Rs.10,000/-.", "result": "Dismissed", "sections": [ "Section 194A", "Section 201(1)", "Section 201(1A)", "Section 80P(2)(d)" ], "issues

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

TDS.", "result": "Dismissed", "sections": ["Section 250 of the Income-tax Act, 1961", "Section 194A of the Income-tax Act, 1961", "Section

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

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

TDS on interest payments exceeding Rs. 10,000/-.", "result": "Dismissed", "sections": ["Section 194A", "Section 201", "Section 250", "Section 80P"], "issues

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

TDS u/s 194A(3)(i)(b) and\n194(3)(viia)(b) of the Act, the general exemption u/s 194A(3)(v) cannot prevail\nover the specific provisions. Since, there is no amendment to section

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

TDS u/s 194A(3)(i)(b) and\n194(3)(viia)(b) of the Act, the general exemption u/s 194A(3)(v) cannot prevail\nover the specific provisions. Since, there is no amendment to section

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

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

TDS on interest payments exceeding Rs.10,000/-.", "result": "Dismissed", "sections": ["Section 194A", "Section 201", "Section 250", "Section 80P(2)(d)", "Section

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

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

TDS under Section 194A of the Income-tax Act, 1961.", "held": "The Tribunal held that specific provisions of Section 194A

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

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

TDS.", "result": "Dismissed", "sections": ["Section 194A", "Section 201(1)", "Section 201(1A)", "Section 80P(2)(d)", "Section 271C", "Section 139"], "issues