Which sections of the Income Tax Act does Ahmedabad in Bharuch Dist. Central Co-op. Bank Ltd. v. ITO, Ward-1, Bharuch come up under?

It is most often cited in judgments turning on Section 36(1)(viia), Section 143(3), Section 14A, Section 2(24)(x), Section 271(1)(c), Section 274.

Ahmedabad in Bharuch Dist. Central Co-op. Bank Ltd. v. ITO, Ward-1, Bharuch (36 Taxmann.com 517)

Q: What is Ahmedabad in Bharuch Dist. Central Co-op. Bank Ltd. v. ITO, Ward-1, Bharuch authority for?

Standard assets cannot be considered for allowance under Section 36(1)(viia) of the Income Tax Act.

Q: How many judgments cite Ahmedabad in Bharuch Dist. Central Co-op. Bank Ltd. v. ITO, Ward-1, Bharuch?

15 judgments on BharatTax cite Ahmedabad in Bharuch Dist. Central Co-op. Bank Ltd. v. ITO, Ward-1, Bharuch (36 Taxmann.com 517), spanning 2022 to 2026.

Jila Sahakari Kendriya Bank Mydt, Sehore, Mp vs. Commisioner of Income Tax (Appeals), NFAC, Delhi

Appeal is partly allowed for statistical purposes

ITA 407/IND/2024[2014-15]Status: DisposedITAT Indore10 Apr 2026AY 2014-15

Bench: Shri B.M. Biyani & Shri Paresh M. Joshiassessment Year:2014-15 Jila Sahakari Kendriya Cit(A), Nfac, Delhi / Bank Mydt, Acit-3(1), Bhopal बनाम/ Sehore, M.P. Vs. (Assessee/Appellant) (Revenue/Respondent) Pan: Aaalj0022F Assessee By Shri Gagan Tiwari, Ar Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 26.02.2026 Date Of Pronouncement 10.04.2026

Section 143(2)Section 143(3)Section 36(1)(va)Section 36(1)(viia)Section 43B

…ollowing decisions: (i) ITAT, Visakhapatnam in Assistant Commissioner of Income-tax Vs. Chaitanya Godavari Grameena Bank (2018) 93 taxmann.com 400 (Visakhapatnam – Trib.) (ii) ITAT, Ahmedabad Bench in Bharuch Dist. Central Co-op. Bank Ltd. Vs. ITO (2013) 36 Taxmann.com 517 (Ahmedabad – Trib.) (iii) ITAT, Chennai in Bharat Overseas Bank Ltd. Vs. Commissioner of Income-tax (2012) 26 taxmann.com 330 (Chennai) (iv) ITAT, Amritsar in Gurdaspur Central Coop Bank Ltd. vs. Deptt. of Income Tax, ITA No. 99/ASR/2011. Page 12 of 18 Jila Sahakari Kendriya Bank Mydt, Sehore ITA No. 407/Ind/2024 – AY 2014-15 9. Since…

The Kangra Central Cooperative Bank Limited, Dharamshala vs. Deputy Commissioner of Income Tax, Palampur

In the result, both the appeals of the assessee are allowed

ITA 804/CHANDI/2023[2012-13]Status: DisposedITAT Chandigarh28 Jan 2025AY 2012-13

Bench: SHRI. RAJPAL YADAV (Vice President), SHRI. VIKRAM SINGH YADAV (Accountant Member)

For Appellant: Shri Ashwani Kumar, C.AFor Respondent: Dr. Ranjit Kaur, Addl. CIT, Sr. DR

Section 143(3)Section 250Section 271(1)(c)Section 274Section 36(1)(viia)

…आयकर अपील"य अ"धकरण,च"डीगढ़ "यायपीठ “बी बी बी” , च"डीगढ़ बी IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH “B”, CHANDIGARH HEARING THROUGH: PHYSICAL MODE "ी राजपाल यादव, , उपा"य" एवं "ी "व"म "संह यादव, , लेखा सद"य , , , , BEFORE: SHRI. RAJPAL YADAV, VP & SHRI. VIKRAM SINGH YADAV, AM आयकर अपील सं./ ITA No. 804 & 805/Chd/2023 "नधा"रण वष" / Assessment Year : 2012-13 & 2013-14 The Kangra Central The DCIT बनाम Cooperative Bank Ltd. Circle, Palampur Civil Lines, Dharamshala District Kangra "थायी लेखा सं./PAN NO: AAAJT0749B अपीलाथ"/Appellant ""यथ"/Respondent "नधा"रती क" ओर से/Assessee by : Shri Ashwani Kumar, C.A…

Union Bank of India, Mumbai vs. DCIT, Cir-3(4), Mumbai

In the result, all the three appeals of the assessee are allowed partly for statistical purpose

ITA 1438/MUM/2023[2009-10]Status: DisposedITAT Mumbai25 Jul 2023AY 2009-10

Bench: Shri Om Prakash Kant () & Ms. Kavitha Rajagopal () & Assessment Year: 2009-10 & Assessment Year: 2013-14 M/S Union Bank Of India Deputy Commissioner Of Income Union Bank Bhavan, Tax, Circle- (Ltu)-2, 239, Vidhan Bhavan Marg, Vs. 29Th Floor, World Trade Centre, Nariman Point, Cuffe Parade, Mumbai- 400005 Mumbai- 400021 Pan No. Aaacu 0564 G Appellant Respondent

For Appellant: C NareshFor Respondent: Shri Ankush Kapoor, DR

Section 143(1)Section 147Section 234DSection 36(1)(viia)

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “F” MUMBAI BEFORE SHRI OM PRAKASH KANT (ACCOUNTANT MEMBER) AND MS. KAVITHA RAJAGOPAL (JUDICIAL MEMBER) & Assessment Year: 2009-10 & Assessment Year: 2013-14 M/s Union Bank of India Deputy Commissioner of Income Union Bank Bhavan, Tax, Circle- (LTU)-2, 239, Vidhan Bhavan Marg, Vs. 29th Floor, World Trade Centre, Nariman Point, Cuffe Parade, Mumbai- 400005 Mumbai- 400021 PAN NO. AAACU 0564 G Appellant Respondent Assessee by : C Naresh Revenue by : Shri Ankush Kapoor, DR : Date of Hearing 10/07/2023 Date of pronouncement : 25/07/2023 ORDER PER OM PRAKASH KANT, A…

Union Bank of India, Mumbai vs. DCIT, Cir-(Ltu)-2, Mumbai

In the result, all the three appeals of the assessee are allowed partly for statistical purpose

ITA 1437/MUM/2023[2009-10]Status: DisposedITAT Mumbai25 Jul 2023AY 2009-10

Bench: Shri Om Prakash Kant () & Ms. Kavitha Rajagopal () & Assessment Year: 2009-10 & Assessment Year: 2013-14 M/S Union Bank Of India Deputy Commissioner Of Income Union Bank Bhavan, Tax, Circle- (Ltu)-2, 239, Vidhan Bhavan Marg, Vs. 29Th Floor, World Trade Centre, Nariman Point, Cuffe Parade, Mumbai- 400005 Mumbai- 400021 Pan No. Aaacu 0564 G Appellant Respondent

For Appellant: C NareshFor Respondent: Shri Ankush Kapoor, DR

Section 143(1)Section 147Section 234DSection 36(1)(viia)

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “F” MUMBAI BEFORE SHRI OM PRAKASH KANT (ACCOUNTANT MEMBER) AND MS. KAVITHA RAJAGOPAL (JUDICIAL MEMBER) & Assessment Year: 2009-10 & Assessment Year: 2013-14 M/s Union Bank of India Deputy Commissioner of Income Union Bank Bhavan, Tax, Circle- (LTU)-2, 239, Vidhan Bhavan Marg, Vs. 29th Floor, World Trade Centre, Nariman Point, Cuffe Parade, Mumbai- 400005 Mumbai- 400021 PAN NO. AAACU 0564 G Appellant Respondent Assessee by : C Naresh Revenue by : Shri Ankush Kapoor, DR : Date of Hearing 10/07/2023 Date of pronouncement : 25/07/2023 ORDER PER OM PRAKASH KANT, A…