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DCIT CEN CIR 8(4), MUMBAI vs. SAVITA OIL TECHNOLOGIES LTD, MUMBAI

Appeal is allowed

ITA 7620/MUM/2016[2010-11]Status: DisposedITAT Mumbai24 Apr 2019AY 2010-11

Bench: Shri Mahavir Singh & Shri Ramit Kocharआयकर अपीऱ सं./I.T.A. No.7620/Mum/2016 (नििाारण वर्ा / Assessment Year : 2010-11)

For Appellant: Shri. Shiv PrakashFor Respondent: Shri. D.G Pansari, DR

Section 140ASection 244ASection 244A(1)(b)

254 or section 260 or section 262 or section 263 or section 264 or an order of the Settlement Commission under sub-section (4) of section 245D, the amount on which interest was payable under sub-section (1) has been increased or reduced, as the case may be, the interest shall be increased or reduced accordingly, and in a case

M/S THE MAHARASHTRA STATE CO. OP BANK LTD.,MUMBAI vs. ITO-1(3)(3), MUMBAI

In the result, the appeal of the In the result, the appeal of the assessee is allowed partly assessee is allowed partly whereas the appeal of the Revenue is dismissed

ITA 3878/MUM/2019[2013-14]Status: DisposedITAT Mumbai21 Aug 2023AY 2013-14

Bench: Shri Om Prakash Kant () & Shri Sandeep Singh Karhail () Assessment Year: 2013-14

For Appellant: Mr. Sushil LakhaniFor Respondent: Mrs. Riddhi Mishra, CIT-DR

Section 143(3)Section 3Section 36(1)Section 36(1)(vii)

TDS of Rs. 12,23,608/- has been allowed by the has been allowed by the Income-tax Department in the hands of Shri Kapil Ahluwalia or tax Department in the hands of Shri Kapil Ahluwalia or tax Department in the hands of Shri Kapil Ahluwalia or not. If it has been not allowed, then the credit of this amount

DY CIT-1(3)(2), MUMBAI vs. MAHARASHTRA STATE CO-OPERATIVE BANK LIMITED, MUMBAI

In the result, the appeal of the In the result, the appeal of the assessee is allowed partly assessee is allowed partly whereas the appeal of the Revenue is dismissed

ITA 3916/MUM/2019[2013-14]Status: DisposedITAT Mumbai21 Aug 2023AY 2013-14

Bench: Shri Om Prakash Kant () & Shri Sandeep Singh Karhail () Assessment Year: 2013-14

For Appellant: Mr. Sushil LakhaniFor Respondent: Mrs. Riddhi Mishra, CIT-DR

Section 143(3)Section 3Section 36(1)Section 36(1)(vii)

TDS of Rs. 12,23,608/- has been allowed by the has been allowed by the Income-tax Department in the hands of Shri Kapil Ahluwalia or tax Department in the hands of Shri Kapil Ahluwalia or tax Department in the hands of Shri Kapil Ahluwalia or not. If it has been not allowed, then the credit of this amount

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

ITA 6432/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

1) to Co-op. societies other than a Co-op. bank to a member thereof or to such income credited or paid by a Co-op. society to any other Co-op. society. The second limb of 194A(3)(v) exempts a “Co-op. society” from TDS on payment made to another “Co-op. society”. The second limb does

DCIT 2(2)(1), MUMBAI vs. STATE BANK OF INDIA, MUMBAI

The appeal of the Revenue is dismissed

ITA 1360/MUM/2016[1995-96]Status: DisposedITAT Mumbai21 May 2018AY 1995-96

Bench: Shri Joginder Singh & Shri N.K. Pradhanassessment Year: 1995-96 Dcit-2(2)(1), M/S State Bank Of India, R. No.545, Financial Reporting & बनाम/ Aayakar Bhavan Taxation Department, 3Rd Vs. M.K. Road, Floor, Corporate Centre, Mumbai-400020 State Bank Bhavan, Madam Cama Road, Nariman Point, Mumbai-400021 (राज"व /Revenue) ("नधा"रती /Assessee) P.A. No. Aaacs8577K

Section 244ASection 51

TDS and advance tax 330.25 222.81 The CIT found that for both the AY.s. the refund amount exceeds 10% of the tax demand and that the AO’s contention to the contrary was factually incorrect.He further held that the AO had granted lesser amount as interest u/s.244A on the basis of the following reasons namely the assessee

ACIT 14 (1)(2), MUMBAI, MUMBAI vs. SHRIRAM CHITS MAHARASTRA LIMITED, MUMBAI

In the result, the appeal of the Revenue is dismissed

ITA 66/MUM/2024[2017-18]Status: DisposedITAT Mumbai03 Jun 2024AY 2017-18

Bench: Shri Om Prakash Kant () & Shri Raj Kumar Chauhan () Assessment Year: 2017-18

For Appellant: Mr. Raghav MenonFor Respondent: Mr. Ashok Kumar Ambastha, Sr. DR

Section 37(1)

1) provides that any expenditure incurred (except expenditure described in sections any expenditure incurred (except expenditure described in sections any expenditure incurred (except expenditure described in sections 30 to 36, capital expenditure or personal expenses of the 30 to 36, capital expenditure or personal expenses of the 30 to 36, capital expenditure or personal expenses of the assessee), wholly

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

ITA 6433/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

1) to Co-op. societies other than a Co-op. bank to a member thereof or to such income credited or paid by a Co-op. society to any other Co-op. society. The second limb of 194A(3)(v) exempts a “Co-op. society” from TDS on payment made to another “Co-op. society”. The second limb does

GRASIM INDUSTRIES LTD ( CORPORATE FINANCE DIVISION),MUMBAI vs. ADDL CIT RG 6(3), MUMBAI

ITA 3762/MUM/2009[2006-07]Status: DisposedITAT Mumbai25 Feb 2025AY 2006-07

Bench: the CIT(A). The CIT(A) partly allowed the appeal preferred by the Assessee vide order, dated 18/05/2009. 4. Not being satisfied with the relief granted by the Id. CIT(A), the Assessee has preferred appeal before this Tribunal. The Revenue has also filed cross-appeal challenging the relief granted by the Id. CIT(A).

For Appellant: Shri J. D. Mistry Sr. AdvocateFor Respondent: Shri Kishor Dhule

Section 143(2)Section 143(3)Section 24Section 43B

254 or section 260 or section 262 or section 263 or section 264 or an order of the Settlement Commission under sub-section (4) of section 245D, the amount on which interest was payable under sub-section (1) has been increased or reduced, as the case may be, the interest shall be increased or reduced accordingly, and in a case

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

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

1) to Co-op. societies other than a Co-op. bank to a member thereof or to such income credited or paid by a Co-op. society to any other Co-op. society. The second limb of 194A(3)(v) exempts a “Co-op. society” from TDS on payment made to another “Co-op. society”. The second limb does

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

1) to Co-op. societies other than a Co-op. bank to a member thereof or to such income credited or paid by a Co-op. society to any other Co-op. society. The second limb of 194A(3)(v) exempts a “Co-op. society” from TDS on payment made to another “Co-op. society”. The second limb does

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

ITA 6417/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

1) to Co-op. societies other than a Co-op. bank to a member thereof or to such income credited or paid by a Co-op. society to any other Co-op. society. The second limb of 194A(3)(v) exempts a “Co-op. society” from TDS on payment made to another “Co-op. society”. The second limb does

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

ITA 6422/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

1) to Co-op. societies other than a Co-op. bank to a member thereof or to such income credited or paid by a Co-op. society to any other Co-op. society. The second limb of 194A(3)(v) exempts a “Co-op. society” from TDS on payment made to another “Co-op. society”. The second limb does

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

ITA 6400/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

1) to Co-op. societies other than a Co-op. bank to a member thereof or to such income credited or paid by a Co-op. society to any other Co-op. society. The second limb of 194A(3)(v) exempts a “Co-op. society” from TDS on payment made to another “Co-op. society”. The second limb does

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

1) to Co-op. societies other than a Co-op. bank to a member thereof or to such income credited or paid by a Co-op. society to any other Co-op. society. The second limb of 194A(3)(v) exempts a “Co-op. society" from TDS on payment made to another "Co-op. society". The second limb does

KOTAK MAHINDRA BANK LTD,MUMBAI vs. ADDL CIT RG 3(2), MUMBAI

The appeals of the AO are dismissed

ITA 1929/MUM/2012[2008-09]Status: DisposedITAT Mumbai18 Apr 2017AY 2008-09

For Appellant: F.V. IraniFor Respondent: R P Meena

Section 143(3)Section 254(1)Section 36

254(1)केकेकेके अ"तग" अ"तग"त आदेश आदेश आयकर आयकर आयकर अिधिनयम अिधिनयम क" क" धारा धारा अ"तग" अ"तग" आदेश आदेश Order u/s.254(1)of the Income-tax Act,1961(Act) के अनुसार PER BENCH - खंडपीठ खंडपीठ के अनुसार खंडपीठ खंडपीठ के अनुसार के अनुसार Challenging the orders of CIT.s (A),the assessee and the Assessing

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

ITA 6419/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

1) to Co-op. societies other than a Co-op. bank to a member thereof or to such income credited or paid by a Co-op. society to any other Co-op. society. The second limb of 194A(3)(v) exempts a “Co-op. society” from TDS on payment made to another “Co-op. society”. The second limb does

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

ITA 6418/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

1) to Co-op. societies other than a Co-op. bank to a member thereof or to such income credited or paid by a Co-op. society to any other Co-op. society. The second limb of 194A(3)(v) exempts a “Co-op. society” from TDS on payment made to another “Co-op. society”. The second limb does

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

1) to Co-op. societies other than a Co-op. bank to a member thereof or to such income credited or paid by a Co-op. society to any other Co-op. society. The second limb of 194A(3)(v) exempts a “Co-op. society” from TDS on payment made to another “Co-op. society”. The second limb does

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

ITA 6430/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

1) to Co-op. societies other than a Co-op. bank to a member thereof or to such income credited or paid by a Co-op. society to any other Co-op. society. The second limb of 194A(3)(v) exempts a “Co-op. society” from TDS on payment made to another “Co-op. society”. The second limb does

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

1) to Co-op. societies other than a Co-op. bank to a member thereof or to such income credited or paid by a Co-op. society to any other Co-op. society. The second limb of 194A(3)(v) exempts a “Co-op. society” from TDS on payment made to another “Co-op. society”. The second limb does