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1. Assessee which is a co-operative society carrying on banking business when it pays interest income to a member both on time deposits and on deposits other than time...

2. TDS to be deducted at the time of accrual of interest or prescribed interval only in case of time deposit u/s 194A by banks following CBS software

3. TDS u/s 194A - It is abundantly clear that the interest paid or accrued on the Term Deposit Accounts under Saving Bank Account of JKSRRDA was the money belonging to the...

4. Co-operative society carrying on banking business need not to deduct tax at source u/s 194A in respect of the interest paid to members on deposits - AT

5. Disallowance in respect of interest on delayed deposit of ‘taxes deducted at source’ (TDS) - Allowing of such interest payment on delayed deposit of TDS as deduction...

6. TDS u/s 194A - disallowance u/s 40(a)(ia) - interest paid on term deposits to the members by assessee Co-operative bank - The appellant Co-operative Bank was not under...

7. Non deduction of TDS - when it pays interest income to a member both on time deposits and on deposits other than time deposits, with such co-operative society, need not...

8. Benefit of exemption u/s 194A(3)(iii)(a) on interest by the CO-OPERATIVE BANK to the Primary Agricultural Credit Societies - in the case of deposits made by the...

9. TDS u/s 194A not deducted on interest paid on deposits - Special provision for deduction of TDS in case of Co-operative bank - ground that assessee is not liable to...

10. TDS liability on Interest - disallowance u/s 40(a)(ia) - if the amount more than ₹ 10,000/- is credited as an interest on time deposits, then the urban cooperative...

11. TDS u/s 194A - non-deduction of TDS on account of interest paid to the Jammu Development Authority [JDA] - the assessee was under no obligation to deduct TDS on interest...

12. Mismatch of credit of TDS due to non-payment of TDS - benefit of tax deducted at source by the employer - Non deposit of TDS by the employer - Reference of Section 205...

13. TDS u/s 194A - TDS on the interest component of the compensation paid by insurance company - Tribunal has taken note of the fact that the TDS deducted by the petitioner...

14. TDS u/s 194A - disallowance of delayed payment charges - to be treated as interest for the purpose of TDS or not - Provisions of section 194A has no application to...

15. TDS u/s 194A - interest on deposits paid in excess of ₹ 10,000/- to its members - assessee is a cooperative society registered as a cooperative bank and is also...