CITIZENCREDIT CO OPERATIVE BANK LIMITED ( BORIVILI BRANCH),MUMBAI vs. ITO (TDS)1(1)(4), MUMBAI
In the results, all the appeals of the assessee are dismissed
ITA 2376/MUM/2025[2016-17]Status: DisposedITAT Mumbai15 Jul 2025AY 2016-17
Bench: Shri Sandeep Gosain & Shri Prabhash Shankar
For Appellant: Shri Rajeev Waglay,ARFor Respondent: Mr. Virabhadra S. Mahajan, (Sr. DR)
Section 194ASection 194A(3)(v)Section 2(19)Section 201(1)
TDS was deducted, the same were at lower rates on the interest payment.
3.2 The AO has stated that section 194A(1) read with section 194A(3