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