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

Sorted by relevance

Mumbai111Chandigarh51Bangalore27Karnataka26Chennai26Visakhapatnam14Amritsar8Delhi6Cuttack5Cochin5Kolkata4Telangana3Pune2J&K1Kerala1Panaji1SC1Jaipur1

Key Topics

Section 194A312Section 201(1)273Section 194A(3)(v)215Section 201173Section 2(19)118TDS88Exemption63Section 25058Deduction32Section 80P

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

TDS liability on the assessee. We have already held that the specific provisions applicable to the appellant would prevail over the general provisions contained in section 194A(3)(v) of the Act. No amendment has been made in the specific provisions contained in section 194A(3)(i)(b) and 194A(3)(viia

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

Showing 1–20 of 111 · Page 1 of 6

30
Section 14A28
Addition to Income14
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

TDS liability on the assessee. We have already held that the specific provisions applicable to the appellant would prevail over the general provisions contained in section 194A(3)(v) of the Act. No amendment has been made in the specific provisions contained in section 194A(3)(i)(b) and 194A(3)(viia

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

TDS liability on the assessee. We have already held that the specific provisions applicable to the appellant would prevail over the general provisions contained in section 194A(3)(v) of the Act. No amendment has been made in the specific provisions contained in section 194A(3)(i)(b) and 194A(3)(viia

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

TDS default is against the Co-op. societies, which are not the members of assessee bank. He submitted that as per the provisions of section 194A(1) r.w. provisions of section 194A(3)(i)(b) and 194A(3)(viia

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

TDS default is against the Co-op. societies, which are not the members of assessee bank. He submitted that as per the provisions of section 194A(1) r.w. provisions of section 194A(3)(i)(b) and 194A(3)(viia

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

TDS default is against the Co-op. societies, which are not the members of assessee bank. He submitted that as per the provisions of section 194A(1) r.w provisions of section 194A(3)(i)(b) and 194A(3)(viia

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

TDS default is against the Co-op. societies, which are not the members of assessee bank. He submitted that as per the provisions of section 194A(1) r.w. provisions of section 194A(3)(i)(b) and 194A(3)(viia

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

TDS default is against the Co-op. societies, which are not the members of assessee bank. He submitted that as per the provisions of section 194A(1) r.w. provisions of section 194A(3)(i)(b) and 194A(3)(viia

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

TDS default is against the Co-op. societies, which are not the members of assessee bank. He submitted that as per the provisions of section 194A(1) r.w. provisions of section 194A(3)(i)(b) and 194A(3)(viia

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

TDS default is against the Co-op. societies, which are not the members of assessee bank. He submitted that as per the provisions of section 194A(1) r.w. provisions of section 194A(3)(i)(b) and 194A(3)(viia

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

TDS liability on the assessee. We have already held that the specific provisions applicable to the appellant would prevail over the general provisions contained in section 194A(3)(v) of the Act. No amendment has been made in the specific provisions contained in section 194A(3)(i)(b) and 194A(3)(viia

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

TDS default is against the Co-op. societies, which are not the members of assessee bank. He submitted that as per the provisions of section 194A(1) r.w. provisions of section 194A(3)(i)(b) and 194A(3)(viia

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

TDS default is against the Co-op. societies, which are not the members of assessee bank. He submitted that as per the provisions of section 194A(1) r.w provisions of section 194A(3)(i)(b) and 194A(3)(viia

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)

TDS liability on the assessee. We have already held that the specific provisions applicable to the appellant would prevail over the general provisions contained in section 194A(3)(v) of the Act. No amendment has been made in the specific provisions contained in section 194A(3)(i)(b) and 194A(3)(viia

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

TDS liability on the assessee. We have already held that the specific provisions applicable to the appellant would prevail over the general provisions contained in section 194A(3)(v) of the Act. No amendment has been made in the specific provisions contained in section 194A(3)(i)(b) and 194A(3)(viia

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

TDS liability on the assessee. We have already held that the specific provisions applicable to the appellant would prevail over the general provisions contained in section 194A(3)(v) of the Act. No amendment has been made in the specific provisions contained in section 194A(3)(i)(b) and 194A(3)(viia

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

TDS default is against the Co-op. societies, which are not the members of assessee bank. He submitted that as per the provisions of section 194A(1) r.w. provisions of section 194A(3)(i)(b) and 194A(3)(viia

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

TDS default is against the Co-op. societies, which are not the members of assessee bank. He submitted that as per the provisions of section 194A(1) r.w. provisions of section 194A(3)(i)(b) and 194A(3)(viia

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

TDS liability on the assessee. We have already held that the specific provisions applicable to the appellant would prevail over the general provisions contained in section 194A(3)(v) of the Act. No amendment has been made in the specific provisions contained in section 194A(3)(i)(b) and 194A(3)(viia

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

TDS default is against the Co-op. societies, which are not the members of assessee bank. He submitted that as per the provisions of section 194A(1) r.w. provisions of section 194A(3)(i)(b) and 194A(3)(viia