304 (Guj.) and (iv) Pr. CIT v. Ludhiana Central Co-operative Bank Ltd.

99 Taxmann.com 81High Court2018#14584 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2019 to 2023.

Judgments citing 304 (Guj.) and (iv) Pr. CIT v. Ludhiana Central Co-operative Bank Ltd.

ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-IV,, PATHANKOT vs. THE GURDASPUR CENTRAL CO. OPBANK LTD, GURDASPUR

In the result, the ground no

ITA 542/ASR/2017[2013-14]Status: DisposedITAT Amritsar31 Jan 2023AY 2013-14

Bench: Dr. M. L. Meenaandsh. Anikesh Banerjee

Section 143(3)Section 250(6)Section 40Section 43D

…IN THE INCOME TAX APPELLATE TRIBUNAL AMRITSAR BENCH, AMRITSAR. BEFORE DR. M. L. MEENA, ACCOUNTANT MEMBER ANDSH. ANIKESH BANERJEE, JUDICIAL MEMBER I.T.A.No. 542/Asr/2017 Assessment Year: 2013-14 Asstt. Commissioner of Income Vs. The Gurdaspur Central Tax, Circle-IV, Pathankot. Cooperative Bank Ltd. Sadar Bazar Gurdaspur. [PAN: AAAAA0711A] (Appellant) (Respendent) C.O. No. 30/Asr/2017 (In I.T.A.No. 542/Asr/2017) Assessment Year: 2013-14 The Gurdaspur Central Vs. Asstt. Commissioner of Cooperative Bank Ltd. Income Tax, Circle-IV, Sadar Bazar Gurdaspur. Pathankot. [PAN: AAAAA0711A] (Appellant) (Respendent) Appe…

DEPUTY COMMISSIONER OF INCOME-TAX, CIRCLE - 12,, PUNE vs. WESTERN MAHARASHTRA DEVELOPMENT CORPORATION LTD,, PUNE

In the result, the appeal filed by the Revenue is dismissed

ITA 899/PUN/2018[2013-14]Status: DisposedITAT Pune26 Oct 2021AY 2013-14

Bench: Shri Inturi Rama Rao, Am & Shri S. S. Viswanethra Ravi, Jm आयकर अपीऱ सं. / Ita No.899/Pun/2018 नििाारण वषा / Assessment Year : 2013-14 Dcit, Circle-12(2), .......अपीलाथी / Appellant Pune. बनाम / V/S. Western Maharashtra Development Corporation Limited, Kubera Chambers, 2Nd Floor, Dr. Rajendra Prasad Road, Shivajinagar, Pune-411005. ……प्रत्यथी / Respondent Pan : Aaacw1864B Revenue By : Shri S.P. Walimbe Assessee By : Shri Kishor Phadke

For Appellant: Shri Kishor PhadkeFor Respondent: Shri S.P. Walimbe

Section 143(3)Section 145(1)

…आयकर अपीऱीय अधिकरण “बी” न्यायपीठ पुणे में । IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, PUNE (Through Virtual Court) BEFORE SHRI INTURI RAMA RAO, AM AND SHRI S. S. VISWANETHRA RAVI, JM आयकर अपीऱ सं. / ITA No.899/PUN/2018 नििाारण वषा / Assessment Year : 2013-14 DCIT, Circle-12(2), .......अपीलाथी / Appellant Pune. बनाम / V/s. Western Maharashtra Development Corporation Limited, Kubera Chambers, 2nd Floor, Dr. Rajendra Prasad Road, Shivajinagar, Pune-411005. ……प्रत्यथी / Respondent PAN : AAACW1864B Revenue by : Shri S.P. Walimbe Assessee by : Shri Kishor Phadke सुनवाई की तारीख / Date of Hearing : 26.10.2021 घोष…

ASSISTANT COMMISSIONER OF INCOME-TAX, CIRCLE - 2,, SOLAPUR vs. SOLAPUR NAGARI AUDYOGIK SAHAKARI BANK NIYAMIT,, SOLAPUR

In the result, the appeal of Revenue in ITA No

ITA 908/PUN/2018[2010-11]Status: DisposedITAT Pune26 Jul 2021AY 2010-11

Bench: Shri Inturi Rama Rao & Shri S.S. Viswanethra Ravi

For Appellant: N O N EFor Respondent: Shri Mahadevan A.M. Krishnan

Section 143(3)

…आयकर अपीऱीय अधिकरण “बी” न्यायपीठ पुणे में । IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, PUNE (Through Virtual Court) BEFORE SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER AND SHRI S.S. VISWANETHRA RAVI, JUDICIAL MEMBER आयकर अपीऱ सं. / ITA Nos.907 & 908/PUN/2018 नििाारण वषा / Assessment Years : 2009-10 & 2010-11 The Assistant Commissioner of Income Tax, Circle – 2, Solapur .......अऩीऱाथी / Appellant बिाम / V/s. Solapur Nagari Audyogik Sahakari Bank Niyamit, 340-A, Sakhar Peth, Solapur – 413005 PAN : AAATS5386B ……प्रत्यथी / Respondent Assessee by : N O N E Revenue by : Shri Mahadevan A.M. Krishnan सुनवाई की ता…

ASSISTANT COMMISSIONER OF INCOME-TAX, CIRCLE - 2,, SOLAPUR vs. SOLAPUR NAGARI AUDYOGIK SAHAKARI BANK NIYAMIT,, SOLAPUR

In the result, the appeal of Revenue in ITA No

ITA 907/PUN/2018[2009-10]Status: DisposedITAT Pune26 Jul 2021AY 2009-10

Bench: Shri Inturi Rama Rao & Shri S.S. Viswanethra Ravi

For Appellant: N O N EFor Respondent: Shri Mahadevan A.M. Krishnan

Section 143(3)

THE SINDHUDURG DIST CENTRAL CO.OP BANK LTD,,SINDHUDURG vs. ASSISTANT COMMISSIONER OF INCOME-TAX, CIRCLE - 2,, KOLHAPUR

In the result, the appeal of assessee is allowed

ITA 378/PUN/2018[2013-14]Status: DisposedITAT Pune14 Jul 2021AY 2013-14

Bench: Shri Inturi Rama Rao, Am & Shri Partha Sarathi Chaudhury, Jm

For Appellant: NoneFor Respondent: Shri Vitthal Bhosale

Section 43D

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, PUNE (THROUGH VIRTUAL COURT) BEFORE SHRI INTURI RAMA RAO, AM AND SHRI PARTHA SARATHI CHAUDHURY, JM आयकर अपीऱ सं. / ITA No.378/PUN/2018 ननधधारण वषा / Assessment Year : 2013-14 The Sindhudurg Dist. Central Co-op. Bank Ltd., S.V. Phadnis C.A. / Sushant S. Phadnis 613 E Ward, Phadnis Chambers, Shahupuri, 1st Lane, Kolhapur – 416001 PAN: AABAT4262F .......अऩीऱधथी / Appellant बनाम / V/s. The Asst. Commissioner of Income-tax, Circle-2, Kolhapur. ……प्रत्यथी / Respondent Assessee by : None Revenue by : Shri Vitthal Bhosale सुनवधई की तधरीख / Date of Hearing : 14-07-2021 घो…

ASSISTANT COMMISSIONER OF INCOME-TAX, CIRCLE - 12,, PUNE vs. WESTERN MAHARASHTRA DEVELOPMENT CORPORATION LIMITED,, PUNE

In the result, the appeal filed by the Revenue is dismissed

ITA 2250/PUN/2017[2012-13]Status: DisposedITAT Pune24 Jun 2021AY 2012-13

For Appellant: Shri Kishor PhadkeFor Respondent: Shri Sudhendu Das

Section 143(3)Section 145(1)

…आयकर अपीलीय अिधकरण “ए” "यायपीठ पुणे म" । IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, PUNE (Through Virtual Court) BEFORE SHRI INTURI RAMA RAO, AM AND SHRI S. S. VISWANETHRA RAVI, JM आयकर अपील सं. / ITA No.2250/PUN/2017 िनधा"रण वष" / Assessment Year : 2012-13 ACIT, Circle-12, .......अपीलाथ" / Appellant Pune. बनाम / V/s. Western Maharashtra Development Corporation Limited, Kubera Chambers, 2nd Floor, Dr. Rajendra Prasad Road, Shivajinagar, Pune-411005. ……""यथ" / Respondent PAN : AAACW1864B Revenue by : Shri Sudhendu Das Assessee by : Shri Kishor Phadke सुनवाई क" तारीख / Date of Hearing : 15.06.2021 घोषणा क" तार…

LIC HOUSING FINANCE LTD,MUMBAI vs. DCIT CIR 2(2), MUMBAI

ITA 5434/MUM/2011[2004-05]Status: DisposedITAT Mumbai04 Oct 2019AY 2004-05

Bench: Hon’Ble Shri Mahavir Singh, Jm & Hon’Ble Shri Manoj Kumar Aggarwal, Am आयकरअपील सं./ I.T.A. No.5434/Mum/2011 (िनधा"रण वष" / Assessment Year:2004-05) Lic Housing Finance Limited Dcit-Circle -2(2) 2Nd Floor, Bombay Life Bldg. बनाम/ Aaykar Bhavan, M.K. Marg 45/47 Veer Nariman Road Mumbai- 400 020. Vs. Fort, Mumbai-400 023. "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aaaci-5375-F (अपीलाथ"/Appellant) (""थ" / Respondent) : & आयकरअपील सं./ I.T.A. No.5435/Mum/2011 (िनधा"रण वष" / Assessment Year:2005-06) Lic Housing Finance Limited Dcit-Circle -2(2) 2Nd Floor, Bombay Life Bldg. बनाम/ Aaykar Bhavan, M.K. Marg 45/47 Veer Nariman Road Mumbai- 400 020. Vs. Fort, Mumbai-400 023. "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aaaci-5375-F (अपीलाथ"/Appellant) (""थ" / Respondent) : Assessee By : Shri H.P. Mahajani- Ld. Ar Revenue By : Shri Anadi Varma - Ld. Cit-Dr सुनवाई की तारीख/ : 30/07/2019 Date Of Hearing घोषणा की तारीख / : 04/10/2019 Date Of Pronouncement

For Appellant: Shri H.P. Mahajani- Ld. ARFor Respondent: Shri Anadi Varma - Ld. CIT-DR

Section 36(1)(viii)

…le to the fact the present case. 4.7 Besides the decision of Hon’ble Delhi High Court which has already been considered in the above decision, Ld. AR has also relied upon the decision of Hon’ble Punjab & Haryana High Court in Ludhiana Central Co-op Bank Ltd. (99 Taxmann.com 81), the decision of Hon’ble Bombay High Court in India Debt Management Pvt. Ltd. (ITA No 266 of 2017 dated 15/04/2019) and the decision of Hon’ble Bombay High Court in Solapur District Central Co-op. Bank Ltd. (102 Taxmann.com 440). However, upon careful study of the decisions rendered by Hon’ble Courts, we find that the said decisions do not…