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381 results for “TDS”+ Section 194A(1)clear

Sorted by relevance

Mumbai381 Delhi265 Bangalore169 Chennai108 Nagpur106 Kolkata103 Chandigarh99 Karnataka69 Jaipur51 Pune51 Ahmedabad40 Hyderabad35 Visakhapatnam26 Cochin23 Cuttack15 Surat14 Rajkot14 Panaji13 Raipur12 Amritsar11 Jodhpur10 Telangana8 SC8 Indore6 Jabalpur5 Lucknow4 Kerala4 Ranchi4 Allahabad3 Guwahati3 Patna3 Dehradun2 J&K2

Key Topics

Section 194A118 Section 201(1)108 Section 20187 TDS62 Section 194A(3)(v)54 Deduction51 Section 4046 Section 25043 Addition to Income40 Section 143(3)

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

ITA 6404/MUM/2025[2018-19]Status: DisposedITAT Mumbai19 Jan 2026AY 2018-19

Section 194ASection 194A(3)(v)Section 2(19)Section 201Section 201(1)Section 250

TDS were deducted at lower rates. As per section 194A(1) r.w.s.\n194A(3)(i) of the Act, tax is to be deducted

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

ITA 6408/MUM/2025[2018-19]Status: Disposed

Showing 1–20 of 381 · Page 1 of 20

...

33

Section 2(19)32

ITAT Mumbai

19 Jan 2026

AY 2018-19

Section 194ASection 194A(3)(v)Section 2(19)Section 201Section 201(1)Section 250

sections": [ "194A", "201", "201(1)", "201(1A)", "271C", "80P(2)(d)", "194A(3)(v)", "194A(3)(i)(b)", "194A(3)(viia)(b)", "194A(1)" ], "issues": "Whether the assessee, a cooperative bank, was liable to deduct TDS

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

ITA 6405/MUM/2025[2017-18]Status: DisposedITAT Mumbai19 Jan 2026AY 2017-18

Section 194ASection 194A(3)(v)Section 2(19)Section 201Section 201(1)Section 250

TDS were deducted at lower rates. As per section 194A(1) r.w.s.\n194A(3)(i) of the Act, tax is to be deducted

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

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

ITA 6401/MUM/2025[2019-20]Status: DisposedITAT Mumbai19 Jan 2026AY 2019-20

Section 194ASection 194A(3)(v)Section 2(19)Section 201Section 201(1)Section 250

sections": [ "194A(1)", "194A(3)(i)(b)", "194A(3)(v)", "194A(3)(viia)(b)", "201(1)", "201(1A)" ], "issues": "Whether the assessee, a Co-operative bank, was exempt from deducting TDS

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

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

ITA 6410/MUM/2025[2017-18]Status: DisposedITAT Mumbai19 Jan 2026AY 2017-18

Section 194ASection 194A(3)(v)Section 2(19)Section 201Section 201(1)Section 250

TDS were deducted at lower rates. As per section 194A(1) r.w.s.\n194A(3)(i) of the Act, tax is to be deducted

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

ITA 6035/MUM/2025[2016-17]Status: DisposedITAT Mumbai19 Jan 2026AY 2016-17

Section 194ASection 194A(3)(v)Section 2(19)Section 201Section 201(1)Section 250

TDS on interest payments made to other cooperative societies, and the exemption under Section 194A(3)(v) was not applicable in this specific context.", "result": "Dismissed", "sections": [ "194A", "201", "201(1

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

ITA 6422/MUM/2025[2017-18]Status: DisposedITAT Mumbai19 Jan 2026AY 2017-18

Section 194ASection 194A(3)(v)Section 2(19)Section 201Section 201(1)Section 250

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 LTD (VIKHROLI BRANCH),MUMBAI vs. ITO (TDS)-1(1)(4), MUMBAI

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

ITA 6396/MUM/2025[2018-19]Status: DisposedITAT Mumbai19 Jan 2026AY 2018-19

Section 194ASection 194A(3)(v)Section 2(19)Section 201Section 201(1)Section 250

sections": [ "194A(1)", "194A(3)(i)(b)", "194A(3)(v)", "194A(3)(viia)(b)", "201(1)", "201(1A)", "250", "271C" ], "issues": "Whether the assessee, a cooperative bank, was required to deduct TDS

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

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

ITA 6391/MUM/2025[2018-19]Status: DisposedITAT Mumbai19 Jan 2026AY 2018-19

Section 194ASection 194A(3)(v)Section 2(19)Section 201Section 201(1)Section 250

TDS were deducted at lower rates. As per section 194A(1) r.w.s.\n194A(3)(i) of the Act, tax is to be deducted

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

ITA 6389/MUM/2025[2019-20]Status: DisposedITAT Mumbai19 Jan 2026AY 2019-20

Section 194ASection 194A(3)(v)Section 2(19)Section 201Section 201(1)Section 250

TDS were deducted at lower rates. As per section 194A(1) r.w.s.\n194A(3)(i) of the Act, tax is to be deducted

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

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

ITA 6399/MUM/2025[2017-18]Status: DisposedITAT Mumbai19 Jan 2026AY 2017-18

Section 194ASection 194A(3)(v)Section 2(19)Section 201Section 201(1)Section 250

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

ITA 6425/MUM/2025[2017-18]Status: DisposedITAT Mumbai19 Jan 2026AY 2017-18

Section 194ASection 194A(3)(v)Section 2(19)Section 201Section 201(1)Section 250

TDS were deducted at lower rates. As per section 194A(1) r.w.s.\n194A(3)(i) of the Act, tax is to be deducted

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

ITA 6403/MUM/2025[2019-20]Status: DisposedITAT Mumbai19 Jan 2026AY 2019-20

Section 194ASection 194A(3)(v)Section 2(19)Section 201Section 201(1)Section 250

TDS were deducted at lower rates. As per section 194A(1) r.w.s.\n194A(3)(i) of the Act, tax is to be deducted

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

ITA 6042/MUM/2025[2016-17]Status: DisposedITAT Mumbai19 Jan 2026AY 2016-17

Section 194ASection 194A(3)(v)Section 2(19)Section 201Section 201(1)Section 250

TDS were deducted at lower rates. As per section 194A(1) r.w.s.\n194A(3)(i) of the Act, tax is to be deducted

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

ITA 6406/MUM/2025[2019-20]Status: DisposedITAT Mumbai19 Jan 2026AY 2019-20

Section 194ASection 194A(3)(v)Section 2(19)Section 201Section 201(1)Section 250

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

CITIZENCREDIT CO-OPERATIVE BANK LTD (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

ITA 6435/MUM/2025[2017-18]Status: DisposedITAT Mumbai19 Jan 2026AY 2017-18

Section 194ASection 194A(3)(v)Section 2(19)Section 201Section 201(1)Section 250

TDS.", "result": "Dismissed", "sections": [ "194A", "201", "201(1)", "201(1A)", "271C", "80P(2)(d)", "194A(3)(v)", "194A(3)(i)(b)", "194A

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

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

ITA 6431/MUM/2025[2017-18]Status: DisposedITAT Mumbai19 Jan 2026AY 2017-18

Section 194ASection 194A(3)(v)Section 2(19)Section 201Section 201(1)Section 250

TDS were deducted at lower rates. As per section 194A(1) r.w.s.\n194A(3)(i) of the Act, tax is to be deducted

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

ITA 6428/MUM/2025[2019-20]Status: DisposedITAT Mumbai19 Jan 2026AY 2019-20

Section 194ASection 194A(3)(v)Section 2(19)Section 201Section 201(1)Section 250

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

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

ITA 6423/MUM/2025[2019-20]Status: DisposedITAT Mumbai19 Jan 2026AY 2019-20

Section 194ASection 194A(3)(v)Section 2(19)Section 201Section 201(1)Section 250

sections": [ "194A(1)", "194A(3)(i)(b)", "194A(3)(viia)(b)", "194A(3)(v)", "250", "201(1)", "201(1A)" ], "issues": "Whether a co-operative bank is required to deduct TDS

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

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

ITA 6413/MUM/2025[2019-20]Status: DisposedITAT Mumbai19 Jan 2026AY 2019-20

Section 194ASection 194A(3)(v)Section 2(19)Section 201Section 201(1)Section 250

TDS were deducted at lower rates. As per section 194A(1) r.w.s.\n194A(3)(i) of the Act, tax is to be deducted