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

Sorted by relevance

Mumbai256Delhi115Bangalore102Chandigarh100Chennai67Kolkata41Hyderabad39Karnataka31Ahmedabad31Jaipur29Cochin28Pune25Cuttack20Visakhapatnam19Raipur17Nagpur17Amritsar9Rajkot7SC7Dehradun7Telangana6Surat6Jodhpur5Jabalpur5Panaji5Kerala4Indore4Allahabad3Ranchi3J&K2Guwahati2Patna1Lucknow1Agra1

Key Topics

Section 194A201Section 201(1)173Section 201132Section 194A(3)(v)127TDS77Section 2(19)70Section 25043Deduction42Exemption41Section 143(3)

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

ITA 6393/MUM/2025[2018-19]Status: DisposedITAT Mumbai19 Jan 2026AY 2018-19

Bench: Shri Narender Kumar Choudhry & Shri Bijayananda Pruseth

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

section 194A(3)(v) of the Act, it was under no obligation to deduct tax at source on credit or payment of such interest to the Co-op. housing societies de hors the quantum of such interest. The Id. AR relied on paragraph 42.7 of Circular No.19/2015, dated 27.11.2015, explaining the provisions of the Finance Act, 2015, that the existing

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

Showing 1–20 of 256 · Page 1 of 13

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29
Section 14A23
Disallowance19
ITA 6420/MUM/2025[2018-19]Status: DisposedITAT Mumbai19 Jan 2026AY 2018-19

Bench: Shri Narender Kumar Choudhry & Shri Bijayananda Pruseth

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

section 194A(3)(v) of the Act, it was under no obligation to deduct tax at source on credit or payment of such interest to the Co-op. housing societies de hors the quantum of such interest. The Id. AR relied on paragraph 42.7 of Circular No.19/2015, dated 27.11.2015, explaining the provisions of the Finance Act, 2015, that the existing

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

ITA 6387/MUM/2025[2017-18]Status: DisposedITAT Mumbai19 Jan 2026AY 2017-18

Bench: Shri Narender Kumar Choudhry & Shri Bijayananda Pruseth

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

section 194A(3)(v) of the Act, it was under no obligation to deduct tax at source on credit or payment of such interest to the Co-op. housing societies de hors the quantum of such interest. The Id. AR relied on paragraph 42.7 of Circular No.19/2015, dated 27.11.2015, explaining the provisions of the Finance Act, 2015, that the existing

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

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

Bench: Shri Narender Kumar Choudhry & Shri Bijayananda Pruseth

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

section 194A(3)(v) of the Act, it was under no obligation to deduct tax at source on credit or payment of such interest to the Co-op. housing societies de hors the quantum of such interest. The Id. AR relied on paragraph 42.7 of Circular No.19/2015, dated 27.11.2015, explaining the provisions of the Finance Act, 2015, that the existing

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

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)

section 194A(3)(v) of the Act, it was under no obligation to deduct tax at source on credit or payment of such interest to the Co-op. housing societies de hors the quantum of such interest. The Id. AR relied on paragraph 42.7 of Circular No.19/2015, dated 27.11.2015, explaining the provisions of the Finance Act, 2015, that the existing

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

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

Bench: Shri Narender Kumar Choudhry & Shri Bijayananda Pruseth

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

section 194A(3)(v) of the Act, it was under no obligation to deduct tax at source on credit or payment of such interest to the Co-op. housing societies de hors the quantum of such interest. The Id. AR relied on paragraph 42.7 of Circular No.19/2015, dated 27.11.2015, explaining the provisions of the Finance Act, 2015, that the existing

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

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

Bench: Shri Narender Kumar Choudhry & Shri Bijayananda Pruseth

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

section 194A(3)(v) of the Act, it was under no obligation to deduct tax at source on credit or payment of such interest to the Co-op. housing societies de hors the quantum of such interest. The Id. AR relied on paragraph 42.7 of Circular No.19/2015, dated 27.11.2015, explaining the provisions of the Finance Act, 2015, that the existing

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

ITA 6392/MUM/2025[2018-19]Status: DisposedITAT Mumbai19 Jan 2026AY 2018-19

Bench: Shri Narender Kumar Choudhry & Shri Bijayananda Pruseth

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

section 194A(3)(v) of the Act, it was under no obligation to deduct tax at source on credit or payment of such interest to the Co-op. housing societies de hors the quantum of such interest. The Id. AR relied on paragraph 42.7 of Circular No.19/2015, dated 27.11.2015, explaining the provisions of the Finance Act, 2015, that the existing

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

ITA 6385/MUM/2025[2019-20]Status: DisposedITAT Mumbai19 Jan 2026AY 2019-20

Bench: Shri Narender Kumar Choudhry & Shri Bijayananda Pruseth

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

section 194A(3)(v) of the Act, it was under no obligation to deduct tax at source on credit or payment of such interest to the Co-op. housing societies de hors the quantum of such interest. The Id. AR relied on paragraph 42.7 of Circular No.19/2015, dated 27.11.2015, explaining the provisions of the Finance Act, 2015, that the existing

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

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

Bench: Shri Narender Kumar Choudhry & Shri Bijayananda Pruseth

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

section 194A(3)(v) of the Act, it was under no obligation to deduct tax at source on credit or payment of such interest to the Co-op. housing societies de hors the quantum of such interest. The Id. AR relied on paragraph 42.7 of Circular No.19/2015, dated 27.11.2015, explaining the provisions of the Finance Act, 2015, that the existing

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

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

Bench: Shri Narender Kumar Choudhry & Shri Bijayananda Pruseth

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

section 194A(3)(v) of the Act, it was under no obligation to deduct tax at source on credit or payment of such interest to the Co-op. housing societies de hors the quantum of such interest. The Id. AR relied on paragraph 42.7 of Circular No.19/2015, dated 27.11.2015, explaining the provisions of the Finance Act, 2015, that the existing

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

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

Bench: Shri Narender Kumar Choudhry & Shri Bijayananda Pruseth

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

section 194A(3)(v) of the Act, it was under no obligation to deduct tax at source on credit or payment of such interest to the Co-op. housing societies de hors the quantum of such interest. The Id. AR relied on paragraph 42.7 of Circular No.19/2015, dated 27.11.2015, explaining the provisions of the Finance Act, 2015, that the existing

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

ITA 6434/MUM/2025[2019-20]Status: DisposedITAT Mumbai19 Jan 2026AY 2019-20

Bench: Shri Narender Kumar Choudhry & Shri Bijayananda Pruseth

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

section 194A(3)(v) of the Act, it was under no obligation to deduct tax at source on credit or payment of such interest to the Co-op. housing societies de hors the quantum of such interest. The Id. AR relied on paragraph 42.7 of Circular No.19/2015, dated 27.11.2015, explaining the provisions of the Finance Act, 2015, that the existing

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

ITA 6429/MUM/2025[2019-20]Status: DisposedITAT Mumbai19 Jan 2026AY 2019-20

Bench: Shri Narender Kumar Choudhry & Shri Bijayananda Pruseth

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

section 194A(3)(v) of the Act, it was under no obligation to deduct tax at source on credit or payment of such interest to the Co-op. housing societies de hors the quantum of such interest. The Id. AR relied on paragraph 42.7 of Circular No.19/2015, dated 27.11.2015, explaining the provisions of the Finance Act, 2015, that the existing

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

Bench: Shri Narender Kumar Choudhry & Shri Bijayananda Pruseth

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

section 194A(3)(v) of the Act, it was under no obligation to deduct tax at source on credit or payment of such interest to the Co-op. housing societies de hors the quantum of such interest. The Id. AR relied on paragraph 42.7 of Circular No.19/2015, dated 27.11.2015, explaining the provisions of the Finance Act, 2015, that the existing

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

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

Bench: Shri Narender Kumar Choudhry & Shri Bijayananda Pruseth

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

section 194A(3)(v) of the Act, it was under no obligation to deduct tax at source on credit or payment of such interest to the Co-op. housing societies de hors the quantum of such interest. The Id. AR relied on paragraph 42.7 of Circular No.19/2015, dated 27.11.2015, explaining the provisions of the Finance Act, 2015, that the existing

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

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

Bench: Shri Narender Kumar Choudhry & Shri Bijayananda Pruseth

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

section 194A(3)(v) of the Act, it was under no obligation to deduct tax at source on credit or payment of such interest to the Co-op. housing societies de hors the quantum of such interest. The Id. AR relied on paragraph 42.7 of Circular No.19/2015, dated 27.11.2015, explaining the provisions of the Finance Act, 2015, that the existing

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

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

Bench: Shri Narender Kumar Choudhry & Shri Bijayananda Pruseth

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

section 194A(3)(v) of the Act, it was under no obligation to deduct tax at source on credit or payment of such interest to the Co-op. housing societies de hors the quantum of such interest. The Id. AR relied on paragraph 42.7 of Circular No.19/2015, dated 27.11.2015, explaining the provisions of the Finance Act, 2015, that the existing

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

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

Bench: Shri Narender Kumar Choudhry & Shri Bijayananda Pruseth

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

section 194A(3)(v) of the Act, it was under no obligation to deduct tax at source on credit or payment of such interest to the Co-op. housing societies de hors the quantum of such interest. The Id. AR relied on paragraph 42.7 of Circular No.19/2015, dated 27.11.2015, explaining the provisions of the Finance Act, 2015, that the existing

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

ITA 6424/MUM/2025[2017-18]Status: DisposedITAT Mumbai19 Jan 2026AY 2017-18

Bench: Shri Narender Kumar Choudhry & Shri Bijayananda Pruseth

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

section 194A(3)(v) of the Act, it was under no obligation to deduct tax at source on credit or payment of such interest to the Co-op. housing societies de hors the quantum of such interest. The Id. AR relied on paragraph 42.7 of Circular No.19/2015, dated 27.11.2015, explaining the provisions of the Finance Act, 2015, that the existing