Section 2(19) of the Income Tax Act

The decision most relied on for Section 2(19) is Pr. CIT v. Totagars (395 ITR 611), cited in 1,074 of the 318 judgments on BharatTax that turn on this section.

Leading authorities on Section 2(19)

Pr. CIT v. Totagars
395 ITR 611 · 2017 · High Court
1,074
citing judgments

Interest income earned by a cooperative society from surplus deposits or investments held with a cooperative bank is not eligible for deduction under Section 80P(2)(d) of the Act.

Mavilayi Service Co-operative Bank Ltd. v. CIT
431 ITR 1 · 2021 · Supreme Court
999
citing judgments

Section 80P(4) serves as a proviso to Section 80P(1) and (2), excluding only cooperative banks that are cooperative societies and possess an RBI license for banking business. Its purpose is to exclude cooperative banks operating like commercial banks that lend money to the public.

State Bank Of India v. CIT
389 ITR 578 · 2016 · High Court
817
citing judgments

Income arising from a cooperative society's surplus funds invested in short-term deposits and securities is not attributable to the society's core activities and, therefore, is not eligible for exemption under Section 80P(2)(a)(i) of the Income-tax Act.

Pr. Commissioner of Income Tax and Anr. v. Totagars Cooperative Sale Society
392 ITR 74 · 2017 · High Court
762
citing judgments

Interest income earned by a cooperative society from its investments or surplus deposits with a cooperative bank is eligible for deduction under Section 80P(2)(d) of the Income-tax Act, 1961.

Subramanian and Anr. v. Siemens India Ltd. and Anr.
156 ITR 11 · 1985 · High Court
541
citing judgments

When there is a conflict between the decisions of non-jurisdictional High Courts, the view that favors the assessee should be preferred.

Citizen Co-operative Society Ltd. v. ACIT
397 ITR 1 · 2017 · Supreme Court
499
citing judgments

A co-operative credit society engaged in banking business with the general public, accepting deposits from non-members and advancing loans to non-members, is treated as a co-operative bank. Such a society falls under the exclusionary clause of Section 80P(4) and is not eligible for deduction under Section 80P(2)(a)(i).

Pr. CIT v. Totagars Co-operative Sales Society
83 Taxmann.com 140 · 2017 · High Court
306
citing judgments

Interest income earned by a co-operative society from deposits or investments made in a co-operative bank is not eligible for deduction under Section 80P(2)(d) of the Income Tax Act, 1961, in view of Section 80P(4).

Vaveru Co-operative Rural Bank Ltd. v. CIT
396 ITR 371 · 2017 · High Court
299
citing judgments
CIT v. Nawanshahar Central Co-operative Bank Ltd.
160 Taxmann 48 · 2007 · Supreme Court
256
citing judgments

Interest income arising from investments made by banks, including co-operative banks, is attributable to their business of banking and is treated as profits and gains of business, qualifying for deduction under Section 80P(2)(a)(i).

Cambay Electric Supply Industrial Co. Ltd. v. CIT
113 ITR 84 · 1978 · Supreme Court
245
citing judgments

The expression "attributable to" is wider in scope and import than the expression "derived from" when interpreting provisions related to profits and gains from a business or industrial undertaking. The legislature's deliberate use of these distinct phrases indicates a nuanced intent regarding the directness of the nexus between income and the source.

Judgments on Section 2(19)

Dindoshi Onkar Co-Operative Housing Society Limited, Mumbai vs. Income Tax Officer, Ward 41(3)(1), Mumbai

In the result, both the appeals are under consideration are allowed on the same terms noted above

ITA 5179/MUM/2025[2014-15]Status: DisposedITAT Mumbai30 Oct 2025AY 2014-15

Bench: Shri Narender Kumar Choudhryassessment Year: 2014-15 & Assessment Year: 2015-16 Dinodoshi Onkar Co- Centralised Processing Operative Housing Society Centre/Income Tax Limited Officer, Ward 41(3)(1), Building No. 17, Dindoshi Onkar Mumbai Vs. Co-Operative Housing Society Kautilya Bhavan, Bandra Limited, Gen. A.K. Vaidya Marg, Kurla Complex (East), Shivdham, Malad (East), Mumbai – 400051. Mumbai- 400097 Pan: Aaaad2593A (Appellant) (Respondent) Present For: Assessee By : Shri Rajesh Athavale Revenue By : Shri Praveen K. Srivastav, Ld. Sr.D.R. Date Of Hearing : 09.10.2025 Date Of Pronouncement : 30.10.2025 O R D E R Per : Narender Kumar Choudhry: These Appeals Have Been Preferred By The Assessee Against The Order Dated 24.06.2025, Impugned Herein, Passed By The National Faceless Appeal Center (Nfac)/ Ld. Additional Joint Commissioner Of Income Tax (Appeals) (In Short Ld. Commissioner) U/S 250 Of The Income Tax Act, 1961 (In Short ‘The Act’) For The A.Ys. 2014-15 & 2015-16. 2. Both The Appeals Are Having Involved Identical Facts & Issue, Therefore, For The Sake Of Brevity, The Same Were Heard Together Dindoshi Onkar Co-Operative Housing Society Limited & Are Being Disposed Of By This Composite Order, By Taking Into Consideration The Ita No. 5179/M/2025 (A.Y. 2014-15) As The Lead Case & Result Of The Same Should Be Applicable Mutatis Mutandis To Both The Appeals Under Consideration.

For Appellant: Shri Rajesh AthavaleFor Respondent: Shri Praveen K. Srivastav, Ld. Sr.D.R
Section 143(1)Section 2(19)Section 250Section 80PSection 80P(1)Section 80P(2)(d)

K274 Uthukuli Primary Agricultural Cooperative Credit Society Ltd., Tirupur vs. ITO Ward 1(2), Tirupur

In the result, the appeals filed by the assessee in ITA Nos

ITA 2133/CHNY/2025[2020-21]Status: DisposedITAT Chennai24 Oct 2025AY 2020-21

Bench: Shri S.Balaganesh & Shri S.S. Viswanethra Raviआयकर अपील सं./Ita No.: 2133/Chny/2025 यनिाारण वर्ा/Assessment Year: 2020-21 M/S. K274 Uthukuli Primary The Income Tax Officer, Agricultural Cooperative Vs. Ward 1(2), Credit Society Ltd., Tirupur 1. Uttukuli Post, Uttukuli, Tirupur – 638 751 Pan: Aabak 4347E (अपीलार्थी/Appellant) (प्रत्यर्थी/Respondent) अपीलार्थी की ओर से/Appellant By : Ms. R. Sumedha, Advocate प्रत्यर्थी की ओर से/Respondent By : Shri C.P. Solomon, Cit सुनवाई की तारीख/Date Of Hearing : 23.10.2025 घोर्णा की तारीख/Date Of Pronouncement : 24.10.2025

For Appellant: Ms. R. Sumedha, AdvocateFor Respondent: Shri C.P. Solomon, CIT
Section 143(3)Section 147Section 250Section 80PSection 80P(2)Section 80P(2)(d)

Dandelappa Krishi Pattina Sahakari Bank Limited, Dandeli vs. Income Tax Officer Ward-1(1), Hubli

In the result, the appeal by the assessee is partly allowed

ITA 1668/BANG/2025[2018-19]Status: DisposedITAT Bangalore24 Oct 2025AY 2018-19

Bench: Shri Prashant Maharishi

Section 143(3)Section 80Section 80PSection 80P(2)(a)

Shri Durga Gram Service Co Operative Society Limited Merhana, Bilaspur vs. Income Tax Officer - Ward Bilaspur, Bilaspur

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

ITA 535/RPR/2025[2017-18]Status: DisposedITAT Raipur09 Oct 2025AY 2017-18

Bench: Shri Partha Sarathi Chaudhuryआयकर अपील सं./Ita No.535/Rpr/2025 "नधा"रण वष" /Assessment Year : 2017-18 Shri Durga Gram Service Co-Operative Society Limited Village: Merhana Ghumarwin, Bilaspur, Himachal Pradesh-174 028 Pan: Aagas5856D

For Appellant: Shri Bhavesh Jindal, CAFor Respondent: Dr. Priyanka Patel, Sr. DR
Section 5Section 80P(2)(a)

Kca Cooperative Credit Society Ltd, Mumbai vs. ITO Ward 22(2)(1), Piramal Chambers

ITA 3368/MUM/2025[2020-21]Status: DisposedITAT Mumbai09 Oct 2025AY 2020-21

Bench: Smt Beena Pillai, Jm & Ms Padmavathy S, Am

Section 143(1)Section 2(19)Section 250Section 80PSection 80P(1)Section 80P(2)(d)

Bhaskara Employees Credit Co-Operative Society Limited, Bengaluru vs. Income Tax Officer, Ward-4(2)(2), Bangalore

ITA 1048/BANG/2025[2017-18]Status: DisposedITAT Bangalore30 Sept 2025AY 2017-18

Bench: Shri Prashant Maharishiassessment Year : 2017-18

For Appellant: Shri Siva Prasad Reddy, ITPFor Respondent: Shri Ganesh R. Ghale, Standing Counsel for the Revenue
Section 143(3)Section 80Section 80P

Bsel Tech Park Premisies Co Operative Society Ltd, Mumbai vs. Commissioner of Income Tax (Appeal), Mumbai

In the result, the appeal filed by the Assessee is allowed

ITA 4458/MUM/2025[2018-19]Status: DisposedITAT Mumbai30 Sept 2025AY 2018-19

Bench: Shri Om Prakash Kant & Shri Narender Kumar Choudhryassessment Year: 2018-19 M/S. Bsel Tech Park Commissioner Of Income Premisies Co-Operative Tax, Society Ltd., 4Th Floor, Tower 6, Bsel Tech Park, Vs. Vashi Station Complex, Opp Infotech Park, Vashi Vashi Maharashtra – 400 075 Navi Mumbai – 400 703 Pan: Aacab1755G (Appellant) (Respondent) Present For: Assessee By : Ms. Naina Chaurasia, Ld. C.A. Revenue By : Shri Leyaqaat Ali Aafaqui, Ld. Sr. Dr Date Of Hearing : 01.09.2025 Date Of Pronouncement : 30.09.2025 O R D E R Per : Narender Kumar Choudhry: This Appeal Has Been Preferred By The Assessee Against The Order Dated 26.05.2025, Impugned Herein, Passed By The National Faceless Appeal Center (Nfac)/ Ld. Commissioner Of Income Tax (Appeals) (In Short Ld. Commissioner) U/S 250 Of The Income Tax Act, 1961 (In Short ‘The Act’) For The A.Y. 2018-19. 2. In The Instant Case, The Assessing Officer (Ao) Disallowed The Deduction Claimed U/S 80P(2)(D) Of The Act On Account Of Interest Income Earned From Co-Operative Banks To The Tune Of Rs.28,30,300/- As Detailed Below:

For Appellant: Ms. Naina Chaurasia, Ld. C.AFor Respondent: Shri Leyaqaat Ali Aafaqui, Ld. Sr. DR
Section 2(19)Section 250Section 80PSection 80P(1)Section 80P(2)(d)

Dadar Avanti Co-Operative Housing Society Limited, Dadar Mumbai vs. Income Tax ITO Ward 22(1)(6), Mumbai

In the result, the appeal filed by the assessee stands allowed

ITA 3429/MUM/2025[2013-2014]Status: DisposedITAT Mumbai22 Sept 2025AY 2013-2014

Bench: Shri Sandeep Gosain

Section 250Section 80PSection 80P(2)(a)Section 80P(2)(d)

Thane Zilla Vidyasevak Sahakari Patpedhi Ltd, Mumbai vs. ITO, Ward 3(4), Mumbai

In the result, the appeal of the assessee is allowed

ITA 4900/MUM/2025[2018-19]Status: DisposedITAT Mumbai18 Sept 2025AY 2018-19

Bench: Ms. Kavitha Rajagopal & Smt. Renu Jauhrithane Zilla Vidyasevak Vs. Commissioner Of Income Sahakari Patpedhi Ltd. Tax (Appeals), National Through Mr. Sudhir Evram Faceless Appeal Centre/ Ghagas Chairman 1St Floor, Ward 3(4) Sundera Plaza, Near Sanai Ashar It Park, Neheru Mangal Hall, Kalyan (West), Nagar, Wagle Industrial Kalyan-421301. Estate, Thane West, Thane- 400604. स्थायी लेखा सं./जीआइआर सं./Pan/Gir No: Aadft4365L Appellant .. Respondent

For Appellant: Shri Shekhar Parwardhan, CAFor Respondent: Shri Hemanshu Joshi, Sr. DR
Section 143(3)Section 250Section 80P(2)(a)Section 80P(2)(d)

Sri Bhuvaneshwari Vividoddhesha Souharda Sahakari Sangha Niyamitha, Gangavathi vs. Income Tax Officer, Ward-1, Koppal

In the result, the appeal of the assessee is hereby allowed

ITA 979/BANG/2025[2018-19]Status: DisposedITAT Bangalore09 Sept 2025AY 2018-19

Bench: Shri Waseem Ahmed & Shri Keshav Dubeyassessment Year: 2018-19

For Appellant: Shri Siva Prasad Reddy, ITPFor Respondent: Shri Ganesh R Ghale, Standing Counsel for Department
Section 2(19)Section 80P

Shri Kalmeshwar Co-Op Credit Society, Belgaum vs. Assessing Officer, National E Limited Assessment Centre, Delhi

ITA 164/PAN/2025[2020-21]Status: DisposedITAT Panaji02 Sept 2025AY 2020-21

Bench: Hon’Ble Shri Pavan Kumar Gadale & Shri G. D. Padmahshaliita Nos. 164/Pan/2025 Assessment Year : 2020-21 Shri Kalmeshwar Co-Op Credit Society Limited. 396/4 Main Road, Lbs Nagar, Kangralli, Belagavi-590010. Pan : Aaajs2317N . . . . . . . Appellant

For Appellant: Mr Santosh Kumar Latthe [‘Ld. AR’]For Respondent: Ms Rijjula Uniyal [‘Ld. DR’]
Section 143(2)Section 143(3)Section 2(19)Section 250Section 253(1)Section 80P(2)Section 80P(2)(a)Section 80P(2)(d)

The Pursottam Farmers Co.Op. Cotton Ginning & Pressing Society Ltd., Surat vs. The Assistant Commissioner of Income Tax, Ciracle-2(2), Surat

In the result, the appeal of the assessee is allowed, whereas the appeal of the revenue is dismissed

ITA 523/SRT/2024[2017-18]Status: DisposedITAT Surat19 Aug 2025AY 2017-18

Bench: Shri Dinesh Mohan Sinha & Shri Bijayananda Prusethआयकर अपील सं./Ita Nos.499/Srt/2024 Assessment Year: (2017-18) (Hybrid Hearing) Dcit, Vs. The Pursottam Farmers Co-Op. Circle – 2(1)(1), Cotton Grnning & Pressing Soc. Surat Ltd., Jahangirpura Gin., Jahangirpura, Rander – 395009, "थायीलेखासं./जीआइआरसं./Pan/Gir No: Aaaat3000A (Appellant) (Respondent) आयकर अपील सं./Ita Nos.523/Srt/2024 Assessment Year: (2017-18) The Pursottam Farmers Co-Op. Vs. Dcit, Cotton Grnning & Pressing Soc. Ltd., Circle – 2(1)(1), Jahangirpura Gin., Jahangirpura, Surat Rander – 395009, "थायीलेखासं./जीआइआरसं./Pan/Gir No: Aaaat3000A (Appellant) (Respondent) Appellant By Shri Ajay Uke, Sr. Dr Respondent By Shri Akshay M. Modi, Ca Date Of Hearing 23/07/2025 Date Of Pronouncement 19/08/2025

Section 143(3)Section 194A(3)(v)Section 250Section 80PSection 80P(1)Section 80P(2)(d)Section 80P(4)

Dy. Commissoner of Income-Tax, Circle-2(1)(1), Surat vs. The Pursottam Farmers Co Op Cotton Grnning and Pressing Society Ltd, Surat

In the result, the appeal of the assessee is allowed, whereas the appeal of the revenue is dismissed

ITA 499/SRT/2024[2017-18]Status: DisposedITAT Surat19 Aug 2025AY 2017-18

Bench: Shri Dinesh Mohan Sinha & Shri Bijayananda Prusethआयकर अपील सं./Ita Nos.499/Srt/2024 Assessment Year: (2017-18) (Hybrid Hearing) Dcit, Vs. The Pursottam Farmers Co-Op. Circle – 2(1)(1), Cotton Grnning & Pressing Soc. Surat Ltd., Jahangirpura Gin., Jahangirpura, Rander – 395009, "थायीलेखासं./जीआइआरसं./Pan/Gir No: Aaaat3000A (Appellant) (Respondent) आयकर अपील सं./Ita Nos.523/Srt/2024 Assessment Year: (2017-18) The Pursottam Farmers Co-Op. Vs. Dcit, Cotton Grnning & Pressing Soc. Ltd., Circle – 2(1)(1), Jahangirpura Gin., Jahangirpura, Surat Rander – 395009, "थायीलेखासं./जीआइआरसं./Pan/Gir No: Aaaat3000A (Appellant) (Respondent) Appellant By Shri Ajay Uke, Sr. Dr Respondent By Shri Akshay M. Modi, Ca Date Of Hearing 23/07/2025 Date Of Pronouncement 19/08/2025

Section 143(3)Section 194A(3)(v)Section 250Section 80PSection 80P(1)Section 80P(2)(d)Section 80P(4)

Shree Sharanavasaceshwar Credit Souhard Sahakari Ni Halingali, Halingali vs. Income Tax Officer, Ward-1, Bagalkot

In the result, appeal filed by the assessee is allowed

ITA 154/BANG/2025[2016-17]Status: DisposedITAT Bangalore12 Aug 2025AY 2016-17

Bench: Shri Waseem Ahmed & Shri Keshav Dubeyassessment Year : 2016-17 Shree Sharanabasaveshwar Credit Souhard Sahakari Ni Halingali Ito Tq Jamkhandi, Dt Bagalkot Vs. Ward-1 Halingali, Karnataka 587315 Bagalkot Pan No :Aaeas6699C Appellant Respondent Appellant By : Sri Sandeep Chalapathy, A.R. Respondent By : Sri Subramanian S., D.R. Date Of Hearing : 14.05.2025 Date Of Pronouncement : 12.08.2025 O R D E R Per Keshav Dubey: This Appeal At The Instance Of The Assessee Is Directed Against The Order Of The Ld. Cit(A)/Nfac Dated 07.11.2024 Vide Din & Order No. Itba/Nfac/S/250/2024-25/1070176573(1) Passed U/S 250 Of The Income Tax Act, 1961 (In Short “The Act”) For The Assessment Year 2016-17. 2. The Assessee Has Raised The Following Ground Of Appeal: -

For Appellant: Sri Sandeep Chalapathy, A.RFor Respondent: Sri Subramanian S., D.R
Section 143(3)Section 250Section 271(1)(c)Section 274Section 80PSection 80P(2)Section 80P(2)(a)

Shree Veerabhadreshwar Credit Souharda Sahakari Sangh Niyamit, Vijayapur vs. Income Tax Officer Ward 1 Bijapur, Vijayapur

ITA 448/BANG/2025[2017-2018]Status: DisposedITAT Bangalore11 Aug 2025AY 2017-2018

Bench: Shri Prashant Maharishiassessment Year : 2017-18

For Appellant: Shri Chetan Chougule, CAFor Respondent: Shri Ganesh R Ghale, Standing Counsel for Revenue
Section 2(19)Section 80PSection 80P(2)(a)

Vijaya Pathina Sowthardha Sahakari Niyamitha, Income Tax Layout vs. Income Tax Officer, Ward No. 3(2)(2)., Kormangala

In the result, appeal filed by the assessee is allowed for statistical purposes

ITA 1977/BANG/2024[2017-2018]Status: DisposedITAT Bangalore08 Aug 2025AY 2017-2018

Bench: Shri Laxmi Prasad Sahu & Shri Keshav Dubeyassessment Year : 2017-18 Vijaya Pathina Sowthardha Sahakari Income Tax Officer – Ward – 3(2)(2) Vs. Niyamitha Bmtc Building, Near Khb Games Village No.5, 4Th Floor, Chandra Layout Koramangala, Bangalore – 560095 Main Road, Income Tax Layout Bengaluru – 560040 Pan : Aabav5040R Appellant Respondent Appellant By : Sri Mohammad Taher Shaikh, Fca : Sri Shivanand H. Kalakeri – Cit Respondent By : 24.07.2025 Date Of Hearing Date Of Pronouncement : 08.08.2025

For Appellant: Sri Mohammad Taher Shaikh, FCAFor Respondent: 24.07.2025
Section 143(2)Section 2Section 2(19)Section 234ASection 234BSection 80PSection 80P(2)(a)Section 80P(2)(d)

Sri Sri Vaishnavi Pattina Souhardha Sahakari Sangha Niyamitha, Gangavathi vs. ITO Ward 1, Koppal

In the result, appeal filed by the assessee is partly allowed for statistical purposes

ITA 1115/BANG/2025[2017-18]Status: DisposedITAT Bangalore31 Jul 2025AY 2017-18

Bench: Shri Laxmi Prasad Sahu & Shri Keshav Dubeyassessment Year : 2017-18 Sri Sri Vaishnavi Pattina Souharda Sahakari Vs. Ito, Sangha Niyamita, Ward – 1, Shop No.9 T.A.P.C.M.S Complex, Koppal. C.B.S Gunj Gangavathi Dt- Koppal 583227,Karnataka. Pan : Aalas 9104 P Appellant Respondent Assessee By : Shri. Deepak, Ca Revenue By : Shri. Ashwin D Gowda, Addl. Cit(Dr)(Itat), Bangalore. Date Of Hearing : 28.07.2025 Date Of Pronouncement : 31.07.2025

For Appellant: Shri. Deepak, CAFor Respondent: Shri. Ashwin D Gowda, Addl. CIT(DR)(ITAT), Bangalore
Section 115BSection 143(1)Section 194A(3)(v)Section 40Section 68Section 80PSection 80P(2)

The Byculla Market Co Operative Society Ltd, Mumbai vs. ITO, Ward 20(3)(1), Mumbai

In the result, the orders of the lower authorities are reversed and the learned AO is directed to grant deduction to the assessee on interest income earned from cooperative banks u/s 80 P (2) (d) o...

ITA 237/MUM/2025[2017-18]Status: DisposedITAT Mumbai28 Jul 2025AY 2017-18

Bench: Shri Narender Kumar Choudhry & Shri Omkareshwar Chidaraassessment Year: 2017-18

For Appellant: Shri Kumar Kale, Ld. AdvFor Respondent: Shri Leyaqat Ali Aafaqui, Ld. Sr. A.R
Section 143(3)Section 2Section 250Section 80Section 80(2)(d)Section 80P(2)(d)

Income Tax Officer, Wanaparthy Block vs. Tamilnadu Special Police Employees Cooperative, Tsp Camp

In the result the appeal of the revenue is dismissed

ITA 363/CHNY/2025[2020-21]Status: DisposedITAT Chennai15 Jul 2025AY 2020-21

Bench: Shri George George K & Shri S.R. Raghunathaआयकर अपील सं./Ita No.:363/Chny/2025 िनधा"रण वष" / Assessment Year: 2020-21 Income Tax Officer, Tamilnadu Special Police Non-Corporate Ward -7(3), Vs. Employees Cooperative, Chennai – 600 034. Avadi, Chennai – 600 054. [Pan:Aafat-0366-E] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से/Appellant By : Ms. Sita Krishnamoorthy, J.C.I.T. ""थ" की ओर से/Respondent By : Shri. G. Reddi Prakash, C.A. सुनवाई की तारीख/Date Of Hearing : 12.06.2025 घोषणा की तारीख/Date Of Pronouncement : 15.07.2025 आदेश /O R D E R Per S. R. Raghunatha, Am: This Appeal By The Revenue Is Filed Against The Order Of The Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre (Nfac), Delhi, For The Assessment Year 2020-21, Dated 11.10.2024. 2. At The Outset, We Find That There Is A Delay Of 34 Days In Appeal Filed By The Revenue, For Which Petition For Condonation Of Delay Along With Reasons For Delay Has Been Filed. After Considering The Petition Filed By The Revenue & Also Hearing Both The Parties, We Find That There Is A Reasonable Cause For The Revenue In Not Filing Appeal On Or Before The Due Date Prescribed Under The Law & Thus

For Appellant: Ms. Sita Krishnamoorthy, J.C.I.TFor Respondent: Shri. G. Reddi Prakash, C.A
Section 80PSection 80P(1)Section 80P(2)Section 80P(2)(a)Section 80P(2)(d)

Citizencredit Co Operative Bank Limited ( Kurla Branch), Mumbai vs. ITO (TDS)1(1)(4), Mumbai

In the results, all the appeals of the assessee are

ITA 2381/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)