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

Sorted by relevance

Mumbai377Delhi265Bangalore169Chennai108Nagpur105Chandigarh99Kolkata96Karnataka70Pune51Jaipur51Ahmedabad41Hyderabad36Cochin20Visakhapatnam19Panaji13Rajkot12Raipur12Jodhpur10Surat8SC8Telangana8Indore6Jabalpur5Cuttack5Ranchi4Kerala4Lucknow4Amritsar3Patna3Allahabad3Guwahati2J&K2

Key Topics

Section 194A129Section 201(1)118Section 20193Section 194A(3)(v)66TDS63Deduction47Section 4046Section 25045Section 2(19)40Addition to Income

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

Showing 1–20 of 377 · Page 1 of 19

...
39
Section 143(3)33
Exemption21
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

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

ITA 6412/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", "201", "201(1)", "201(1A)", "250", "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

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

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 6407/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

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 (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 6436/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

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 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 (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

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 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

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

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

ITA 6409/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": [ "201(1)", "201(1A)", "194A", "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 (MULUND BRANCH),MUMBAI vs. ITO (TDS) 1(1)(4), MUMBAI

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

ITA 6427/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 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

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

ITA 6397/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 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 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 (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

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