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380 results for “TDS”+ Section 194A(3)clear

Sorted by relevance

Mumbai380Delhi265Bangalore169Chennai108Nagpur106Kolkata103Chandigarh100Karnataka70Pune59Hyderabad55Jaipur51Ahmedabad47Visakhapatnam28Cochin26Raipur17Cuttack16Panaji14Rajkot14Surat14Amritsar11Jodhpur10Telangana8SC8Indore8Jabalpur5Ranchi4Kerala4Lucknow4Guwahati3Patna3Allahabad3J&K2Dehradun2Varanasi2

Key Topics

Section 194A173Section 201(1)139Section 194A(3)(v)100Section 20187TDS69Section 2(19)55Section 25041Deduction40Section 143(3)37Exemption

CITIZENCREDIT CO-OPERATIVE BANK LIMITED (MANORI 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 6387/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 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 (MULUND BRANCH),MUMBAI vs. ITO (TDS)-1(1)(4), MUMBAI

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

Showing 1–20 of 380 · Page 1 of 19

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32
Section 4029
Addition to Income28
ITA 6388/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 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

ITA 6039/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

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

ITA 6434/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.", "result": "Dismissed", "sections": [ "Section 194A", "Section 250", "Section 201(1)", "Section 201(1A)", "Section 194A(3)(v)", "Section 194A

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 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 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

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 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 (MAHIM BRANCH),MUMBAI vs. ITO (TDS) WARD 1(1)(4), MUMBAI

Appeal of the assessee is partly allowed for statistical purposes

ITA 6440/MUM/2025[2019-20]Status: DisposedITAT Mumbai19 Jan 2026AY 2019-20
Section 194ASection 194A(3)(v)Section 2(19)Section 201Section 201(1)

sections": ["194A(1)", "194A(3)(i)(b)", "194A(3)(v)", "194A(3)(viia)(b)", "201(1)", "201(1A)", "80P(2)(d)", "271C"], "issues": "Whether the assessee, a Co-operative bank, is exempt from deducting TDS

CITIZENCREDIT CO-OPERATIVE BANK LIMITED (MANORI 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 6429/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 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.,,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 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 ( 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 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( FOUR BUNGALOWS BRANCH) ,MUMBAI vs. ITO (TDS)1(1)(4), MUMBAI

ITA 6414/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 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 (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

sections": [ "194A(1)", "194A(3)(i)(b)", "194A(3)(v)", "194A(3)(viia)(b)" ], "issues": "Whether the assessee, a cooperative bank, is liable to deduct TDS

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 6426/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", "201", "201(1)", "201(1A)", "194A(1)", "194A(3)(i)(b)", "194A(3)(viia)(b)", "194A(3)(v)" ], "issues": "Whether a co-operative bank is required to deduct TDS

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

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

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

ITA 6392/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 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