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4,289 results for “TDS”+ Section 3(1)(b)clear

Sorted by relevance

Mumbai4,289Delhi4,204Bangalore2,356Chennai1,559Kolkata1,247Pune728Hyderabad628Ahmedabad546Karnataka452Jaipur390Chandigarh317Raipur291Cochin187Indore175Lucknow147Surat127Rajkot105Visakhapatnam104Nagpur94Cuttack76Dehradun76Amritsar59Jodhpur56Patna47Telangana47Jabalpur45Guwahati43Agra40Ranchi37Allahabad36Panaji27SC21Varanasi17Kerala16Calcutta10Rajasthan5Punjab & Haryana4J&K4Orissa3Himachal Pradesh2Uttarakhand2A.K. SIKRI ROHINTON FALI NARIMAN1

Key Topics

Section 40141Section 143(3)66Section 194C61Disallowance58Section 200A56Addition to Income55TDS53Section 234E48Deduction44Section 40a

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

ITA 6393/MUM/2025[2018-19]Status: DisposedITAT Mumbai19 Jan 2026AY 2018-19
Section 194ASection 194A(3)(v)Section 2(19)Section 201Section 201(1)Section 250

TDS. He has referred to the provisions of section\n194A(3)(1)(b) and 194A(3)(viia)(b) of the Act and submitted

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

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

Showing 1–20 of 4,289 · Page 1 of 215

...
32
Section 20128
Section 234B24
ITA 6424/MUM/2025[2017-18]Status: DisposedITAT Mumbai19 Jan 2026AY 2017-18
Section 194ASection 194A(3)(v)Section 2(19)Section 201Section 201(1)Section 250

TDS.", "result": "Dismissed", "sections": [ "Section 194A(1)", "Section 194A(3)(i)(b)", "Section 194A(3)(v)", "Section 194A(3)(viia

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

ITA 6387/MUM/2025[2017-18]Status: DisposedITAT Mumbai19 Jan 2026AY 2017-18
Section 194ASection 194A(3)(v)Section 2(19)Section 201Section 201(1)Section 250

TDS. He has referred to the provisions of section\n194A(3)(1)(b) and 194A(3)(viia)(b) of the Act and submitted

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

ITA 6392/MUM/2025[2018-19]Status: DisposedITAT Mumbai19 Jan 2026AY 2018-19
Section 194ASection 194A(3)(v)Section 2(19)Section 201Section 201(1)Section 250

TDS. He has referred to the provisions of section\n194A(3)(1)(b) and 194A(3)(viia)(b) of the Act and submitted

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

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

ITA 6423/MUM/2025[2019-20]Status: DisposedITAT Mumbai19 Jan 2026AY 2019-20
Section 194ASection 194A(3)(v)Section 2(19)Section 201Section 201(1)Section 250

sections": [ "194A(1)", "194A(3)(i)(b)", "194A(3)(viia)(b)", "194A(3)(v)", "250", "201(1)", "201(1A)" ], "issues": "Whether a co-operative bank is required to deduct TDS

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

ITA 6399/MUM/2025[2017-18]Status: DisposedITAT Mumbai19 Jan 2026AY 2017-18
Section 194ASection 194A(3)(v)Section 2(19)Section 201Section 201(1)Section 250

sections": [ "194A(1)", "194A(3)(i)(b)", "194A(3)(v)", "194A(3)(viia)(b)" ], "issues": "Whether the assessee, a cooperative bank, is liable to deduct TDS

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

ITA 6386/MUM/2025[2017-18]Status: DisposedITAT Mumbai19 Jan 2026AY 2017-18
Section 194ASection 194A(3)(v)Section 2(19)Section 201Section 201(1)Section 250

TDS. He has referred to the provisions of section\n194A(3)(1)(b) and 194A(3)(viia)(b) of the Act and submitted

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

ITA 6039/MUM/2025[2016-17]Status: DisposedITAT Mumbai19 Jan 2026AY 2016-17
Section 194ASection 194A(3)(v)Section 2(19)Section 201Section 201(1)Section 250

sections": ["194A", "201", "201(1)", "201(1A)", "271C", "80P(2)(d)", "194A(3)(v)", "194A(3)(viia)(b)", "194A(3)(i)(b)"], "issues": "Whether a cooperative bank is required to deduct TDS

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

ITA 6435/MUM/2025[2017-18]Status: DisposedITAT Mumbai19 Jan 2026AY 2017-18
Section 194ASection 194A(3)(v)Section 2(19)Section 201Section 201(1)Section 250

sections": [ "194A", "201", "201(1)", "201(1A)", "271C", "80P(2)(d)", "194A(3)(v)", "194A(3)(i)(b)", "194A(3)(viia)(b)" ], "issues": "Whether the assessee, a co-operative bank, was required to deduct TDS

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

ITA 6431/MUM/2025[2017-18]Status: DisposedITAT Mumbai19 Jan 2026AY 2017-18
Section 194ASection 194A(3)(v)Section 2(19)Section 201Section 201(1)Section 250

TDS. He has referred to the provisions of section\n194A(3)(1)(b) and 194A(3)(viia)(b) of the Act and submitted

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

ITA 6413/MUM/2025[2019-20]Status: DisposedITAT Mumbai19 Jan 2026AY 2019-20
Section 194ASection 194A(3)(v)Section 2(19)Section 201Section 201(1)Section 250

TDS. He has referred to the provisions of section\n194A(3)(1)(b) and 194A(3)(viia)(b) of the Act and submitted

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

ITA 6394/MUM/2025[2019-20]Status: DisposedITAT Mumbai19 Jan 2026AY 2019-20
Section 194ASection 194A(3)(v)Section 2(19)Section 201Section 201(1)Section 250

sections": [ "194A(1)", "194A(3)(i)(b)", "194A(3)(v)", "194A(3)(viia)(b)", "201(1)", "201(1A)", "271C" ], "issues": "Whether the assessee, a cooperative bank, was obligated to deduct TDS

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

ITA 6429/MUM/2025[2019-20]Status: DisposedITAT Mumbai19 Jan 2026AY 2019-20
Section 194ASection 194A(3)(v)Section 2(19)Section 201Section 201(1)Section 250

TDS. He has referred to the provisions of section\n194A(3)(1)(b) and 194A(3)(viia)(b) of the Act and submitted

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

ITA 6420/MUM/2025[2018-19]Status: DisposedITAT Mumbai19 Jan 2026AY 2018-19
Section 194ASection 194A(3)(v)Section 2(19)Section 201Section 201(1)Section 250

TDS. He has referred to the provisions of section\n194A(3)(1)(b) and 194A(3)(viia)(b) of the Act and submitted

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

ITA 6434/MUM/2025[2019-20]Status: DisposedITAT Mumbai19 Jan 2026AY 2019-20
Section 194ASection 194A(3)(v)Section 2(19)Section 201Section 201(1)Section 250

TDS.", "result": "Dismissed", "sections": [ "Section 194A", "Section 250", "Section 201(1)", "Section 201(1A)", "Section 194A(3)(v)", "Section 194A(3)(i)(b

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

ITA 6404/MUM/2025[2018-19]Status: DisposedITAT Mumbai19 Jan 2026AY 2018-19
Section 194ASection 194A(3)(v)Section 2(19)Section 201Section 201(1)Section 250

TDS. He has referred to the provisions of section\n194A(3)(1)(b) and 194A(3)(viia)(b) of the Act and submitted

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

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)

sections": ["194A(1)", "194A(3)(i)(b)", "194A(3)(v)", "194A(3)(viia)(b)", "201(1)", "201(1A)", "80P(2)(d)", "271C"], "issues": "Whether the assessee, a Co-operative bank, is exempt from deducting TDS

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

ITA 6391/MUM/2025[2018-19]Status: DisposedITAT Mumbai19 Jan 2026AY 2018-19
Section 194ASection 194A(3)(v)Section 2(19)Section 201Section 201(1)Section 250

TDS. He has referred to the provisions of section\n194A(3)(1)(b) and 194A(3)(viia)(b) of the Act and submitted

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

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

ITA 6416/MUM/2025[2018-19]Status: DisposedITAT Mumbai19 Jan 2026AY 2018-19
Section 194ASection 194A(3)(v)Section 2(19)Section 201Section 201(1)Section 250

sections": [ "194A", "201", "201(1)", "201(1A)", "271C", "80P(2)(d)", "194A(1)", "194A(3)(v)", "194A(3)(viia)(b)", "194A(3)(i)(b)" ], "issues": "Whether the assessee, a cooperative bank, was exempt from deducting TDS

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

ITA 6405/MUM/2025[2017-18]Status: DisposedITAT Mumbai19 Jan 2026AY 2017-18
Section 194ASection 194A(3)(v)Section 2(19)Section 201Section 201(1)Section 250

TDS. He has referred to the provisions of section\n194A(3)(1)(b) and 194A(3)(viia)(b) of the Act and submitted