CITIZENCREDIT CO-OPERATIVE BANK LTD (MAROL BRANCH),MUMBAI vs. ITO (TDS)-WARD 1(1)(4), MUMBAI

Bench: Shri Narender Kumar Choudhry & Shri Bijayananda Pruseth

f) if at all the Appellant being a Co-operative bank was not entitled for exemption u/s. 194A(3)(v) of 1. T. Act, 1961 as contended by the Respondent, there was no need for inserting the proviso u/s. 194A w.e.f. 01.04.2020. (g) co.operative societies were not the members of the Appellant bank and hence, even after 01.06.2015, Appellant

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

f) if at all the Appellant being a Co-operative bank was not entitled for exemption u/s. 194A(3)(v) of 1. T. Act, 1961 as contended by the Respondent, there was no need for inserting the proviso u/s. 194A w.e.f. 01.04.2020. (g) co.operative societies were not the members of the Appellant bank and hence, even after 01.06.2015, Appellant

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

Bench: Shri Narender Kumar Choudhry & Shri Bijayananda Pruseth

f) if at all the Appellant being a Co-operative bank was not entitled for exemption u/s. 194A(3)(v) of 1. T. Act, 1961 as contended by the Respondent, there was no need for inserting the proviso u/s. 194A w.e.f. 01.04.2020. (g) co.operative societies were not the members of the Appellant bank and hence, even after 01.06.2015, Appellant

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

Bench: Shri Narender Kumar Choudhry & Shri Bijayananda Pruseth

f) if at all the Appellant being a Co-operative bank was not entitled for exemption u/s. 194A(3)(v) of 1. T. Act, 1961 as contended by the Respondent, there was no need for inserting the proviso u/s. 194A w.e.f. 01.04.2020. (g) co.operative societies were not the members of the Appellant bank and hence, even after 01.06.2015, Appellant

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

Bench: Shri Narender Kumar Choudhry & Shri Bijayananda Pruseth

f) if at all the Appellant being a Co-operative bank was not entitled for exemption u/s. 194A(3)(v) of 1. T. Act, 1961 as contended by the Respondent, there was no need for inserting the proviso u/s. 194A w.e.f. 01.04.2020. (g) co.operative societies were not the members of the Appellant bank and hence, even after 01.06.2015, Appellant

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

Bench: Shri Narender Kumar Choudhry & Shri Bijayananda Pruseth

f) if at all the Appellant being a Co-operative bank was not entitled for exemption u/s. 194A(3)(v) of 1. T. Act, 1961 as contended by the Respondent, there was no need for inserting the proviso u/s. 194A w.e.f. 01.04.2020. (g) co.operative societies were not the members of the Appellant bank and hence, even after 01.06.2015, Appellant

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

Bench: Shri Narender Kumar Choudhry & Shri Bijayananda Pruseth

f) if at all the Appellant being a Co-operative bank was not entitled for exemption u/s. 194A(3)(v) of 1. T. Act, 1961 as contended by the Respondent, there was no need for inserting the proviso u/s. 194A w.e.f. 01.04.2020. (g) co.operative societies were not the members of the Appellant bank and hence, even after 01.06.2015, Appellant

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

Bench: Shri Narender Kumar Choudhry & Shri Bijayananda Pruseth

f) if at all the Appellant being a Co-operative bank was not entitled for exemption u/s. 194A(3)(v) of 1. T. Act, 1961 as contended by the Respondent, there was no need for inserting the proviso u/s. 194A w.e.f. 01.04.2020. (g) co.operative societies were not the members of the Appellant bank and hence, even after 01.06.2015, Appellant

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

Bench: Shri Narender Kumar Choudhry & Shri Bijayananda Pruseth

f) if at all the Appellant being a Co-operative bank was not entitled for exemption u/s. 194A(3)(v) of 1. T. Act, 1961 as contended by the Respondent, there was no need for inserting the proviso u/s. 194A w.e.f. 01.04.2020. (g) co.operative societies were not the members of the Appellant bank and hence, even after 01.06.2015, Appellant

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

Bench: Shri Narender Kumar Choudhry & Shri Bijayananda Pruseth

f) if at all the Appellant being a Co-operative bank was not entitled for exemption u/s. 194A(3)(v) of 1. T. Act, 1961 as contended by the Respondent, there was no need for inserting the proviso u/s. 194A w.e.f. 01.04.2020. (g) co.operative societies were not the members of the Appellant bank and hence, even after 01.06.2015, Appellant

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

Bench: Shri Narender Kumar Choudhry & Shri Bijayananda Pruseth

f) if at all the Appellant being a Co-operative bank was not entitled for exemption u/s. 194A(3)(v) of 1. T. Act, 1961 as contended by the Respondent, there was no need for inserting the proviso u/s. 194A w.e.f. 01.04.2020. (g) co.operative societies were not the members of the Appellant bank and hence, even after 01.06.2015, Appellant

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

Bench: Shri Narender Kumar Choudhry & Shri Bijayananda Pruseth

f) if at all the Appellant being a Co-operative bank was not entitled for exemption u/s. 194A(3)(v) of 1. T. Act, 1961 as contended by the Respondent, there was no need for inserting the proviso u/s. 194A w.e.f. 01.04.2020. (g) co.operative societies were not the members of the Appellant bank and hence, even after 01.06.2015, Appellant

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

Bench: Shri Narender Kumar Choudhry & Shri Bijayananda Pruseth

f) if at all the Appellant being a Co-operative bank was not entitled for exemption u/s. 194A(3)(v) of 1. T. Act, 1961 as contended by the Respondent, there was no need for inserting the proviso u/s. 194A w.e.f. 01.04.2020. (g) co.operative societies were not the members of the Appellant bank and hence, even after 01.06.2015, Appellant

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

Bench: Shri Narender Kumar Choudhry & Shri Bijayananda Pruseth

f) if at all the Appellant being a Co-operative bank was not entitled for exemption u/s. 194A(3)(v) of 1. T. Act, 1961 as contended by the Respondent, there was no need for inserting the proviso u/s. 194A w.e.f. 01.04.2020. (g) co.operative societies were not the members of the Appellant bank and hence, even after 01.06.2015, Appellant

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

Bench: Shri Narender Kumar Choudhry & Shri Bijayananda Pruseth

f) if at all the Appellant being a Co-operative bank was not entitled for exemption u/s. 194A(3)(v) of 1. T. Act, 1961 as contended by the Respondent, there was no need for inserting the proviso u/s. 194A w.e.f. 01.04.2020. (g) co.operative societies were not the members of the Appellant bank and hence, even after 01.06.2015, Appellant

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

Bench: Shri Narender Kumar Choudhry & Shri Bijayananda Pruseth

f) if at all the Appellant being a Co-operative bank was not entitled for exemption u/s. 194A(3)(v) of 1. T. Act, 1961 as contended by the Respondent, there was no need for inserting the proviso u/s. 194A w.e.f. 01.04.2020. (g) co.operative societies were not the members of the Appellant bank and hence, even after 01.06.2015, Appellant

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

Bench: Shri Narender Kumar Choudhry & Shri Bijayananda Pruseth

f) if at all the Appellant being a Co-operative bank was not entitled for exemption u/s. 194A(3)(v) of 1. T. Act, 1961 as contended by the Respondent, there was no need for inserting the proviso u/s. 194A w.e.f. 01.04.2020. (g) co.operative societies were not the members of the Appellant bank and hence, even after 01.06.2015, Appellant

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

Bench: Shri Narender Kumar Choudhry & Shri Bijayananda Pruseth

f) if at all the Appellant being a Co-operative bank was not entitled for exemption u/s. 194A(3)(v) of 1. T. Act, 1961 as contended by the Respondent, there was no need for inserting the proviso u/s. 194A w.e.f. 01.04.2020. (g) co.operative societies were not the members of the Appellant bank and hence, even after 01.06.2015, Appellant