471/2013 (KAR), CIT VIS THE URBAN CO- OPERATIVE BANK IN SLP NO.1066/2015 (SC) and 'UCO BANK v. CIT

360 ITR 567Reported decision#17823 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2015 to 2022.

Judgments citing 471/2013 (KAR), CIT VIS THE URBAN CO- OPERATIVE BANK IN SLP NO.1066/2015 (SC) and 'UCO BANK v. CIT

M/S SIDDAGANGA URBAN CO-OPERATIVE BANK LTD ,TUMKUR vs. ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE-1, TUMKUR

In the result, we do not find any merit in this appeal, the same fails and is hereby dismissed

ITA 93/BANG/2018[2012-13]Status: DisposedITAT Bangalore25 May 2022AY 2012-13

For Respondent: Shri S.V. Ravishankar

Section 143Section 37

…decisions in 'UCO BANK VS. CIT', 237 ITR 889 SC, 'CIT VS. CANFIN Page 10 of 11 HOMES LTD.', 347 ITR 382 (KAR), CIT VS. THE URBAN CO-OPERATIVE BANK IN ITA NO.471/2013 (KAR), CIT VIS THE URBAN CO- OPERATIVE BANK IN SLP NO.1066/2015 (SC) and 'UCO BANK VS. CIT', 360 ITR 567 (KOL). 7. We have considered the submissions made by learned counsel for the parties and have perused the record. In the course of assessment proceedings, it was noticed that assessee had debited Rs.1.5 Crores as provision for non performing asset but in the income computation sheet the same has not been added. The assessee was given an opportuni…

THE PR. COMMISSIONER OF INCOME-TAX vs. M/S. DAVANGERE DISTRICT CENTRAL CO-OP BANK LTD.,

The appeal is dismissed

ITA/264/2018HC Karnataka05 Feb 2021

Bench: SATISH CHANDRA SHARMA,V SRISHANANDA

Section 260Section 260ASection 36(1)(vii)Section 36(1)(viia)

…in 'UCO BANK VS. CIT', 237 ITR 889 SC, 'CIT VS. CANFIN HOMES LTD.', 347 ITR 382 (KAR), CIT VS. THE URBAN CO-OPERATIVE BANK IN ITA NO.471/2013 (KAR), CIT VIS THE URBAN CO-OPERATIVE BANK IN SLP 6 NO.1066/2015 (SC) and 'UCO BANK VS. CIT', 360 ITR 567 (KOL). 7. We have considered the submissions made by learned counsel for the parties and have perused the record. In the course of assessment proceedings, it was noticed that assessee had debited Rs.1.5 Crores as provision for non performing asset but in the income computation sheet the same has not been added. The assessee was give…

THE COMMISSIONER OF INCOME-TAX vs. M/S DAVANGERE DISTRICT CENTRAL CO-OPERATIVE BANK

In the result, we do not find any merit in this appeal, the same fails

ITA/136/2015HC Karnataka04 Feb 2021

Bench: SATISH CHANDRA SHARMA,V SRISHANANDA

Section 143(3)Section 145Section 260Section 40Section 43B

…d on decisions in 'UCO BANK VS. CIT', 237 ITR 889 SC, 'CIT VS. CANFIN HOMES LTD.', 347 ITR 382 (KAR), CIT 8 VS. THE URBAN CO-OPERATIVE BANK IN ITA NO.471/2013 (KAR), CIT VIS THE URBAN CO- OPERATIVE BANK IN SLP NO.1066/2015 (SC) and 'UCO BANK VS. CIT', 360 ITR 567 (KOL). 7. We have considered the submissions made by learned counsel for the parties and have perused the record. In the course of assessment proceedings, it was noticed that assessee had debited Rs.1.5 Crores as provision for non performing asset but in the income computation sheet the same has not been added. The assessee was given an…

THE PR. COMMISSIONER OF INCOME-TAX vs. M/S. DAVANGERE DISTRICT CENTRAL CO-OP BANK LTD.,

In the result, we do not find any merit in this appeal,

ITA/265/2018HC Karnataka04 Feb 2021

Bench: SATISH CHANDRA SHARMA,V SRISHANANDA

Section 143(3)Section 260Section 36(1)(viia)

…ecisions in 'UCO 7 BANK VS. CIT', 237 ITR 889 SC, 'CIT VS. CANFIN HOMES LTD.', 347 ITR 382 (KAR), CIT VS. THE URBAN CO-OPERATIVE BANK IN ITA NO.471/2013 (KAR), CIT VIS THE URBAN CO-OPERATIVE BANK IN SLP NO.1066/2015 (SC) and 'UCO BANK VS. CIT', 360 ITR 567 (KOL). 7. We have considered the submissions made by learned counsel for the parties and have perused the record. In the course of assessment proceedings, it was noticed that assessee had debited Rs.1.5 Crores as provision for non performing asset but in the income computation sheet the same has not been added. The assessee was given an…

MANIPAL HEALTH SYSTEMS

In the result, we do not find any merit in this appeal, the same fails

COP/136/2015HC Karnataka04 Dec 2015

Bench: ARAVIND KUMAR

Section 143(3)Section 145Section 260Section 40Section 43B