Appellant on Southern Technologies v. JCIT

228 ITR 440Supreme Court of India2010#19957 most cited
4

judgments rely on this decision, according to BharatTax’s citation analysis of 341,001 Indian tax judgments — from 2017 to 2026.

Sections most often in play

Section 143(3)Section 148Section 14ASection 36(1)(viia)

Issues it is cited on

section 36(1)(via)section 36(1)(viia)section 36(1)section 36section 148prescribedpersonsection 143(3)indianfactotal incomebusiness

Judgments citing Appellant on Southern Technologies v. JCIT

Deputy Commissioner Income Tax Non Corp Circle II Madurai, Madurai vs. Virudhunagar District Central Co Op Bank Limited, Virudhunagar

ITA 2700/CHNY/2025[2015-16]Status: DisposedITAT Chennai28 Jan 2026AY 2015-16
Section 14ASection 36(1)(viia)

…/Mum/2018 (order dated 30.06.2023). The relevant finding of the CIT(A) reads as follows:- “Decision on Ground Nos.1, 2 and 3: These grounds are taken up together as they are related to each other. The reliance of the Appellant on Southern Technologies Vs JCIT 228 ITR 440 (Supreme Court) is misplaced. The issue in this case was whether the benefit of section 36(i)(viia) can be extended to NBFCs. The appellant is selectively quoting a paragraph from the order to reinforce its point. The paragraph being relied upon by the Appellant is as follows: "Lastly, as stated above, even in the case of banks the provision for…

Deputy Commissioner of Income Tax Non Corp Circle II Madurai, Madurai vs. Virudhunagar District Central Co Op Bank Limited, Virudhunagar

ITA 2699/CHNY/2025[2013-14]Status: DisposedITAT Chennai28 Jan 2026AY 2013-14

Bench: Ms. Padmavathy S & Shri Manu Kumar Giriआयकर अपीलसं/.Ita Nos.: 2699/Chny/2025 &2700/Chny/2025 By Revenue C.O.No.92/Chny/2025 (In Ita No.: 2699/Chny/2025)& C.O.No.93/Chny/2025 (In Ita No.: 2700/Chny/2025) By Assessee निर्धारणवर्ष / Assessment Years: 2013-14 & 2015-16 Dcit, Non Corp Circle Ii, Madurai, V.P. Rathinasamy Nadar Road, Bb Kulam Madurai-625002, Madurai, Tamil Nadu (अपीलार्थी/Assessee) V. Virudhunagar District Central Co-Operative Bank Limited 104/1, Madurai Road, Kamaraj Nagar, S.O. Virudhunagar,Virudhunagar- 626001. Tamil Nadu [Pan:Aaaav 0147 N] (प्रत्यर्थी/Respondent) अपीलार्थीकीओरसे//Assessee By Mr. R. Prasanna Venkatesan, F.C.A. प्रत्यर्थीकी ओरसे Respondent/Revenue By Mr. Shiva Srinivas, Cit सुनवाईकीतारीख/Date Of Hearing 20.01.2026 घोषणाकीतारीख /Date Of Pronouncement 28.01.2026 :-2-:

Section 14ASection 36(1)(viia)

…/Mum/2018 (order dated 30.06.2023). The relevant finding of the CIT(A) reads as follows:- “Decision on Ground Nos.1, 2 and 3: These grounds are taken up together as they are related to each other. The reliance of the Appellant on Southern Technologies Vs JCIT 228 ITR 440 (Supreme Court) is misplaced. The issue in this case was whether the benefit of section 36(i)(viia) can be extended to NBFCs. The appellant is selectively quoting a paragraph from the order to reinforce its point. The paragraph being relied upon by the Appellant is as follows: "Lastly, as stated above, even in the case of banks the provision for…

The Virudhunagar Dist Cetnral Co- Operative Bank Limited, Virudhunagar vs. DCIT, -Dcat, Madurai-2, Virudhunagar

ITA 2790/CHNY/2024[2010-11]Status: DisposedITAT Chennai21 Mar 2025AY 2010-11
For Appellant: Shri Manoj Menon, AdvocateFor Respondent: Shri R.Clement Ramesh Kumar, CIT
Section 143(3)Section 148Section 250Section 36(1)(viia)

…/Mum/2018 (order dated 30.06.2023). The relevant finding of the CIT(A) reads as follows:- “Decision on Ground Nos.1, 2 and 3: These grounds are taken up together as they are related to each other. The reliance of the Appellant on Southern Technologies Vs JCIT 228 ITR 440 (Supreme Court) is misplaced. The issue in this case was whether the benefit of section 36(i)(viia) can be extended to NBFCs. The appellant is selectively quoting a paragraph from the order to reinforce its point. The paragraph being relied upon by the Appellant is as follows: "Lastly, as stated above, even in the case of banks the provision for…

DCIT, Moradabad vs. M/S. Prathma Bank, Moradabad

In the result, appeal of the department is dismissed

ITA 2924/DEL/2015[2011-12]Status: DisposedITAT Delhi17 Apr 2017AY 2011-12

Bench: Shri Amit Shukla & Shri Prashant Maharishidcit, Vs. Prathma Bank, Range-1, Ramganga Vihar, Moradabad Moradabad Pan: Aaajp0988Q (Appellant) (Respondent)

For Appellant: Shri Vivek Gupta, CAFor Respondent: Smti Sulekha Verma, CIT DR
Section 271(1)(c)Section 32(1)Section 36

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “F”: NEW DELHI BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER AND SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER DCIT, Vs. Prathma Bank, Range-1, Ramganga Vihar, Moradabad Moradabad PAN: AAAJP0988Q (Appellant) (Respondent) Revenue by : Smti Sulekha Verma, CIT DR Assessee by: Shri Vivek Gupta, CA Date of Hearing 30/07/2019 Date of pronouncement 22/10/2019 O R D E R PER PRASHANT MAHARISHI, A. M. 1. This is an appeal filed by the revenue against the order of the ld CIT(A), Moradabad for the Assessment Year 2011-12. 2. The revenue has raised the following grounds of appeal:- “1. That…

Appellant on Southern Technologies v. JCIT (228 ITR 440) — Cited in 4 Judgments | BharatTax