88 ITR 193 (SC), State Bank CIT v. Vegetable Products Ltd.

88 ITR 193Supreme Court of India1973#21516 most cited
4

judgments rely on this decision, according to BharatTax’s citation analysis of 348,607 Indian tax judgments — from 2024 to 2024.

Sections most often in play

Section 80P(2)(c)Section 80P(2)(d)Section 5(b) of the Banking Regulation ActSection 80P(4)Section 143(3)Section 1949Section 2(19)Section 2(19) of Income Tax Act

Issues it is cited on

section 5(b)section 80p(2)(c)section 2(19)section 80p(4)section 80p(2)(a)principal commissioner of income-taxgross total incomesection 80p(2)(d)section 80p(2)(a)(i)section 80p(2)section 56section 80p

Judgments citing 88 ITR 193 (SC), State Bank CIT v. Vegetable Products Ltd.

Mumbai Kamgar Madhyawarti Grahak Sahakari Sanstha Maryadit, Mumbai vs. Asst. Commissioner of Income Tax - Circle 20(2), Mumbai

In the result, all the appeals of the assessee are allowed for In the result, all the appeals of the assessee are allowed for In the result, all the appeals of the assessee are allowed for statisti...

ITA 2885/MUM/2024[2014-15]Status: DisposedITAT Mumbai30 Aug 2024AY 2014-15

Bench: Shri Om Prakash Kant () & Shri Sunil Kumar Singh ()

For Appellant: Mr. Dinesh Kukreja a/w Punit Shah
Section 80P(2)(c)Section 80P(2)(d)

…Ld. counsel also relied on the Mumbai Kamgar Madhyawarti Grahak Mumbai Kamgar Madhyawarti Grahak 8 Sahakari Sanstha Maryadit Sahakari Sanstha Maryadit ITA Nos. 2885, 2884, 2883 & ITA Nos. 2885, 2884, 2883 & 2882/MUM/2024 CIT v. Vegetable Products Ltd. [1973] 88 ITR 193 (SC), State Bank CIT v. Vegetable Products Ltd. [1973] 88 ITR 193 (SC), State Bank CIT v. Vegetable Products Ltd. [1973] 88 ITR 193 (SC), State Bank of India v. CIT, Katlari Karyana Merchant Sahkari Sarafi Mandali atlari Karyana Merchant Sahkari Sarafi Mandali atlari Karyana Merchant Sahkari Sarafi Mandali Ltd. v. ACIT, PCIT v. Peroorkada Service…

Mumbai Kamgar Madhyawarti Grahak Sahakari Sanstha Maryadit, Mumbai vs. Asst. Commissioner of Income Tax - Circle 20(2), Mumbai

In the result, all the appeals of the assessee are allowed for In the result, all the appeals of the assessee are allowed for In the result, all the appeals of the assessee are allowed for statisti...

ITA 2884/MUM/2024[2017-18]Status: DisposedITAT Mumbai30 Aug 2024AY 2017-18

Bench: Shri Om Prakash Kant () & Shri Sunil Kumar Singh ()

For Appellant: Mr. Dinesh Kukreja a/w Punit Shah
Section 80P(2)(c)Section 80P(2)(d)

…Ld. counsel also relied on the Mumbai Kamgar Madhyawarti Grahak Mumbai Kamgar Madhyawarti Grahak 8 Sahakari Sanstha Maryadit Sahakari Sanstha Maryadit ITA Nos. 2885, 2884, 2883 & ITA Nos. 2885, 2884, 2883 & 2882/MUM/2024 CIT v. Vegetable Products Ltd. [1973] 88 ITR 193 (SC), State Bank CIT v. Vegetable Products Ltd. [1973] 88 ITR 193 (SC), State Bank CIT v. Vegetable Products Ltd. [1973] 88 ITR 193 (SC), State Bank of India v. CIT, Katlari Karyana Merchant Sahkari Sarafi Mandali atlari Karyana Merchant Sahkari Sarafi Mandali atlari Karyana Merchant Sahkari Sarafi Mandali Ltd. v. ACIT, PCIT v. Peroorkada Service…

Mumbai Kamgar Madhyawarti Grahak Sahakari Sanstha Maryadit, Mumbai vs. Asst. Commissioner of Income Tax - Circle 20(2), Mumbai

In the result, all the appeals of the assessee are allowed for In the result, all the appeals of the assessee are allowed for In the result, all the appeals of the assessee are allowed for statisti...

ITA 2883/MUM/2024[2018-19]Status: DisposedITAT Mumbai30 Aug 2024AY 2018-19

Bench: Shri Om Prakash Kant () & Shri Sunil Kumar Singh ()

For Appellant: Mr. Dinesh Kukreja a/w Punit Shah
Section 80P(2)(c)Section 80P(2)(d)

…Ld. counsel also relied on the Mumbai Kamgar Madhyawarti Grahak Mumbai Kamgar Madhyawarti Grahak 8 Sahakari Sanstha Maryadit Sahakari Sanstha Maryadit ITA Nos. 2885, 2884, 2883 & ITA Nos. 2885, 2884, 2883 & 2882/MUM/2024 CIT v. Vegetable Products Ltd. [1973] 88 ITR 193 (SC), State Bank CIT v. Vegetable Products Ltd. [1973] 88 ITR 193 (SC), State Bank CIT v. Vegetable Products Ltd. [1973] 88 ITR 193 (SC), State Bank of India v. CIT, Katlari Karyana Merchant Sahkari Sarafi Mandali atlari Karyana Merchant Sahkari Sarafi Mandali atlari Karyana Merchant Sahkari Sarafi Mandali Ltd. v. ACIT, PCIT v. Peroorkada Service…

Mumbai Kamgar Madhyawarti Grahak Sahakari Sanstha Maryadit, Mumbai vs. Asst. Commissioner of Income Tax - Circle 20(2), Mumbai

In the result, all the appeals of the assessee are allowed for

ITA 2882/MUM/2024[2020-21]Status: DisposedITAT Mumbai30 Aug 2024AY 2020-21

Bench: Shri Om Prakash Kant () & Shri Sunil Kumar Singh ()

Section 143(3)Section 80PSection 80P(2)(c)Section 80P(2)(d)

…the decision of the Division Bench of the Principal Commissioner of Income-tax, Hubballi v. Totagars Co- operative Sale Society [2017] 83 taxmann.com 140 (Karnataka)/[2017] 395 ITR 611. The Ld. counsel also relied on the CIT v. Vegetable Products Ltd. [1973] 88 ITR 193 (SC), State Bank of India v. CIT, Katlari Karyana Merchant Sahkari Sarafi Mandali Ltd. v. ACIT, PCIT v. Peroorkada Service Co-operative Bank Ltd. [2022] 442 ITR 141 (Kerala). The Ld. Departmental Representative (DR) on the other hand relied on the decision of the Co-ordinate Bench in the case of ITO v. Ms/ Brahmavara Vyavasaya 668/Bang/2024. Seva…