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

section 194A(3) of the Act, which exempts TDS in respect of credit or\npayment of interest by a Co-op. society to another Co-op. society. Both the\nappellant (Payer) as well as recipient (Housing Co-op. societies) are Co-op.\nsocieties. A Co-op. society carrying on banking business would not lose its status\nof being

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

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

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

section 194A(3) of the Act, which exempts TDS in respect of credit or\npayment of interest by a Co-op. society to another Co-op. society. Both the\nappellant (Payer) as well as recipient (Housing Co-op. societies) are Co-op.\nsocieties. A Co-op. society carrying on banking business would not lose its status\nof being

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

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

section 194A(3) of the Act, which exempts TDS in respect of credit or\npayment of interest by a Co-op. society to another Co-op. society. Both the\nappellant (Payer) as well as recipient (Housing Co-op. societies) are Co-op.\nsocieties. A Co-op. society carrying on banking business would not lose its status\nof being

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

section 194A(3) of the Act, which exempts TDS in respect of credit or\npayment of interest by a Co-op. society to another Co-op. society. Both the\nappellant (Payer) as well as recipient (Housing Co-op. societies) are Co-op.\nsocieties. A Co-op. society carrying on banking business would not lose its status\nof being

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

section 194A(3) of the Act, which exempts TDS in respect of credit or\npayment of interest by a Co-op. society to another Co-op. society. Both the\nappellant (Payer) as well as recipient (Housing Co-op. societies) are Co-op.\nsocieties. A Co-op. society carrying on banking business would not lose its status\nof being

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

section 194A(3) of the Act, which exempts TDS in respect of credit or\npayment of interest by a Co-op. society to another Co-op. society. Both the\nappellant (Payer) as well as recipient (Housing Co-op. societies) are Co-op.\nsocieties. A Co-op. society carrying on banking business would not lose its status\nof being

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

section 194A(3) of the Act, which exempts TDS in respect of credit or\npayment of interest by a Co-op. society to another Co-op. society. Both the\nappellant (Payer) as well as recipient (Housing Co-op. societies) are Co-op.\nsocieties. A Co-op. society carrying on banking business would not lose its status\nof being

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

section 194A(3) of the Act, which exempts TDS in respect of credit or\npayment of interest by a Co-op. society to another Co-op. society. Both the\nappellant (Payer) as well as recipient (Housing Co-op. societies) are Co-op.\nsocieties. A Co-op. society carrying on banking business would not lose its status\nof being

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

section 194A(3) of the Act, which exempts TDS in respect of credit or\npayment of interest by a Co-op. society to another Co-op. society. Both the\nappellant (Payer) as well as recipient (Housing Co-op. societies) are Co-op.\nsocieties. A Co-op. society carrying on banking business would not lose its status\nof being

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

section 194A(3) of the Act, which exempts TDS in respect of credit or\npayment of interest by a Co-op. society to another Co-op. society. Both the\nappellant (Payer) as well as recipient (Housing Co-op. societies) are Co-op.\nsocieties. A Co-op. society carrying on banking business would not lose its status\nof being

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

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

section 194A(3) of the Act, which exempts TDS in respect of credit or\npayment of interest by a Co-op. society to another Co-op. society. Both the\nappellant (Payer) as well as recipient (Housing Co-op. societies) are Co-op.\nsocieties. A Co-op. society carrying on banking business would not lose its status\nof being

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

section 194A(3) of the Act, which exempts TDS in respect of credit or\npayment of interest by a Co-op. society to another Co-op. society. Both the\nappellant (Payer) as well as recipient (Housing Co-op. societies) are Co-op.\nsocieties. A Co-op. society carrying on banking business would not lose its status\nof being

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

section 194A(3) of the Act, which exempts TDS in respect of credit or\npayment of interest by a Co-op. society to another Co-op. society. Both the\nappellant (Payer) as well as recipient (Housing Co-op. societies) are Co-op.\nsocieties. A Co-op. society carrying on banking business would not lose its status\nof being

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

section 194A(3) of the Act, which exempts TDS in respect of credit or\npayment of interest by a Co-op. society to another Co-op. society. Both the\nappellant (Payer) as well as recipient (Housing Co-op. societies) are Co-op.\nsocieties. A Co-op. society carrying on banking business would not lose its status\nof being

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

section 194A(3) of the Act, which exempts TDS in respect of credit or\npayment of interest by a Co-op. society to another Co-op. society. Both the\nappellant (Payer) as well as recipient (Housing Co-op. societies) are Co-op.\nsocieties. A Co-op. society carrying on banking business would not lose its status\nof being

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

section 194A(3) of the Act, which exempts TDS in respect of credit or\npayment of interest by a Co-op. society to another Co-op. society. Both the\nappellant (Payer) as well as recipient (Housing Co-op. societies) are Co-op.\nsocieties. A Co-op. society carrying on banking business would not lose its status\nof being

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

section 194A(3) of the Act, which exempts TDS in respect of credit or\npayment of interest by a Co-op. society to another Co-op. society. Both the\nappellant (Payer) as well as recipient (Housing Co-op. societies) are Co-op.\nsocieties. A Co-op. society carrying on banking business would not lose its status\nof being