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
ITA 2376/MUM/2025[2016-17]Status: DisposedITAT Mumbai15 Jul 2025AY 2016-17
Bench: Shri Sandeep Gosain & Shri Prabhash Shankar
For Appellant: Shri Rajeev Waglay,ARFor Respondent: Mr. Virabhadra S. Mahajan, (Sr. DR)
Section 194ASection 194A(3)(v)Section 2(19)Section 201(1)
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