CIT v. Manekbang Co-op Housing Society Ltd.

22 Taxmann.com 220High Court2012#11297 most cited
9

judgments rely on this decision, according to BharatTax’s citation analysis of 346,713 Indian tax judgments — from 2018 to 2024.

Judgments citing CIT v. Manekbang Co-op Housing Society Ltd.

The Venus Parkland Co.Operatgive Housing Service Society Ltd., Ahmedabad vs. The Income Tax Officer, Ward-3(3)(5), Ahmedabad

In the result, the appeal filed by the Assessee is partly allowed

ITA 1039/AHD/2023[2018-19]Status: DisposedITAT Ahmedabad07 Aug 2024AY 2018-19

Bench: Shri T.R. Senthil Kumar (Judicial Member), Shri Narendra Prasad Sinha (Accountant Member)

Section 143(3)Section 56Section 57Section 80PSection 80P(2)(c)

…IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “SMC” BENCH Before: Shri T.R. Senthil Kumar, Judicial Member And Shri Narendra Prasad Sinha, Accountant Member Assessment Year 2018-19 The Venus Parkland Co-Op. The Income Tax Housing Service Society Ltd., Officer, Office of Society Near Vejalpur Vs Ward-3(3)(5), Police Chowky, Vejalpur Road, Ahmedabad Ahmedabad-380051 Gujarat, India PAN: AACAT5859K (Appellant) (Respondent) Assessee Represented: Shri Sakar Sharma, A.R. Revenue Represented: Smt. Trupti Patel, Sr.D.R. Date of hearing : 08-05-2024 Date of pronouncement : 07-08-2024 आदेश/ORDER PER : T.R. SENTH…

Income-Tax Officer, Ward – 3, Satara vs. M/S. Shri Bhairavnath Multistate Cooperative Credit Society Limited, Satara

In the result, the appeal of the Revenue stands dismissed

ITA 2996/PUN/2017[2013-14]Status: DisposedITAT Pune08 Feb 2019AY 2013-14

Bench: Shri D. Karunakara Rao, Am & Shri Partha Sarathi Chaudhury, Jm

For Appellant: Shri Prateek Jha
Section 143(1)Section 143(2)Section 2Section 44ASection 80PSection 80P(2)(a)Section 80P(2)(ai)Section 80P(2)(d)

…the Act It is ordered accordingly. 11 A.Y.2013-14 19.7. Before parting with, we would, with due regards, like to record that the ruling of the Hon'ble Jurisdictional High Court in the case of CIT Vs. Manekbang Co-op. Housing Society Ltd. reported in (2012) 22 Taxmann.com 220 (Guj.) has been kept in view while deciding the issue.” 11.2 We find the Cochiti Bench of the Tribunal in the case of Muttom Service Cooperative Aplappuzha Bank Ltd. Vs. ITO (Supra) after considering the decision of Hon'ble Supreme Court in the case of Totagar's Cooperative Sale Society Ltd. (Supra) and various other decisions have observ…

ITO Non Corporate Ward 6(4), Chennai vs. The Railway Employees Co-Op Credit Society Ltd., Chennai

In the result, the appeals in ITA Nos

ITA 1138/CHNY/2018[2014-15]Status: DisposedITAT Chennai02 Jan 2019AY 2014-15

Bench: Shri Abraham P.George & Shri Duvvuru R.L.Reddy

For Respondent: Mr.R.Clement Ramesh –
Section 148Section 80PSection 80P(2)(a)Section 80P(2)(d)

…be taxed u/s 56 of the Act. It is ordered accordingly. 19.7 Before parting with, we would, with due regards, like to record that the ruling of the Hon'ble jurisdictional High Court in the case of CIT v. Manekbang Co-op Housing Society Ltd reported in (2012) 22 Taxmann.com 220(Guj) has been kept in view while deciding the issue. 20. In the result (i) the Revenue's appeal is dismissed; &(ii) the assessee's Cross Objection is allowed.” 6.6 By following the judgement of the Hon’ble Jurisdictional High Court in assessee’s own case, in the case of S.E., S.E.C. & E. Co. Railways Employees' Coop. Credit Society Ltd.,…

ITO Non Corporate Ward 6(4), Chennai vs. The Railway Employees Co-Op Credit Society Ltd., Chennai

In the result, the appeals in ITA Nos

ITA 1137/CHNY/2018[2011-12]Status: DisposedITAT Chennai02 Jan 2019AY 2011-12

Bench: Shri Abraham P.George & Shri Duvvuru R.L.Reddy

For Respondent: Mr.R.Clement Ramesh –
Section 148Section 80PSection 80P(2)(a)Section 80P(2)(d)

…be taxed u/s 56 of the Act. It is ordered accordingly. 19.7 Before parting with, we would, with due regards, like to record that the ruling of the Hon'ble jurisdictional High Court in the case of CIT v. Manekbang Co-op Housing Society Ltd reported in (2012) 22 Taxmann.com 220(Guj) has been kept in view while deciding the issue. 20. In the result (i) the Revenue's appeal is dismissed; &(ii) the assessee's Cross Objection is allowed.” 6.6 By following the judgement of the Hon’ble Jurisdictional High Court in assessee’s own case, in the case of S.E., S.E.C. & E. Co. Railways Employees' Coop. Credit Society Ltd.,…

ITO Non Corporate Ward 6(4), Chennai vs. The Railway Employees Co-Op Credit Society Ltd., Chennai

In the result, the appeals in ITA Nos

ITA 1136/CHNY/2018[2010-11]Status: DisposedITAT Chennai02 Jan 2019AY 2010-11

Bench: Shri Abraham P.George & Shri Duvvuru R.L.Reddy

For Respondent: Mr.R.Clement Ramesh –
Section 148Section 80PSection 80P(2)(a)Section 80P(2)(d)

…be taxed u/s 56 of the Act. It is ordered accordingly. 19.7 Before parting with, we would, with due regards, like to record that the ruling of the Hon'ble jurisdictional High Court in the case of CIT v. Manekbang Co-op Housing Society Ltd reported in (2012) 22 Taxmann.com 220(Guj) has been kept in view while deciding the issue. 20. In the result (i) the Revenue's appeal is dismissed; &(ii) the assessee's Cross Objection is allowed.” 6.6 By following the judgement of the Hon’ble Jurisdictional High Court in assessee’s own case, in the case of S.E., S.E.C. & E. Co. Railways Employees' Coop. Credit Society Ltd.,…

Chandraprabhu Gramin Bigar Sheti Sahakari Pat Santha Maryadit, Solapur vs. Income-Tax Officer, Ward - 1(4), Pandharpur

In the result, the appeal of the revenue stands dismissed

ITA 2542/PUN/2017[2012-13]Status: DisposedITAT Pune26 Oct 2018AY 2012-13

Bench: Shri Anil Chaturvedi, Am

For Appellant: Ms. Riya S. ShahFor Respondent: Mrs. Shabana Parveen
Section 143(3)Section 56Section 80P(2)(a)

…o be taxed u/s 56 of the Act. It is ordered accordingly. 19.7 Before parting with, we would, with due regards, like to record that the ruling of the Hon'ble jurisdictional High Court in the case of CIT v. Manekbang Co-op Housing Society Ltd reported in (2012) 22 Taxmann.com 220(Guj) has been kept in view while deciding the issue.” 11.2 We find the Cochin Bench of the Tribunal in the case of Muttom Service Cooperative Aplappuzha Bank Ltd. Vs. ITO (Supra) after considering the decision of Hon’ble Supreme Court in the case of Totagar’s Cooperative Sale Society Ltd. (Supra) and various other decisions has observed as…

Sugar Cane Producers Vividh Karyakari Sah. Society Ltd, Solapur vs. Income-Tax Officer, Ward - 1(4), Pandharpur

In the result, the appeal of the revenue stands dismissed

ITA 2538/PUN/2017[2013-14]Status: DisposedITAT Pune26 Oct 2018AY 2013-14

Bench: Shri Anil Chaturvedi, Am

For Appellant: Ms. Riya S. Shah & Shri S.N. DoshiFor Respondent: Mrs. Shabana Parveen
Section 143(3)Section 56Section 80P(2)(a)

…o be taxed u/s 56 of the Act. It is ordered accordingly. 19.7 Before parting with, we would, with due regards, like to record that the ruling of the Hon'ble jurisdictional High Court in the case of CIT v. Manekbang Co-op Housing Society Ltd reported in (2012) 22 Taxmann.com 220(Guj) has been kept in view while deciding the issue.” 11.2 We find the Cochin Bench of the Tribunal in the case of Muttom Service Cooperative Aplappuzha Bank Ltd. Vs. ITO (Supra) after considering the decision of Hon’ble Supreme Court in the case of Totagar’s Cooperative Sale Society Ltd. (Supra) and various other decisions has observed as…

Sugar Cane Producers Vividh Karyakari Sah. Society Ltd, Solapur vs. Income-Tax Officer, Ward - 1(4), Pandharpur

In the result, the appeal of the revenue stands dismissed

ITA 2537/PUN/2017[2012-13]Status: DisposedITAT Pune26 Oct 2018AY 2012-13

Bench: Shri Anil Chaturvedi, Am

For Appellant: Ms. Riya S. Shah & Shri S.N. DoshiFor Respondent: Mrs. Shabana Parveen
Section 143(3)Section 56Section 80P(2)(a)

…o be taxed u/s 56 of the Act. It is ordered accordingly. 19.7 Before parting with, we would, with due regards, like to record that the ruling of the Hon'ble jurisdictional High Court in the case of CIT v. Manekbang Co-op Housing Society Ltd reported in (2012) 22 Taxmann.com 220(Guj) has been kept in view while deciding the issue.” 11.2 We find the Cochin Bench of the Tribunal in the case of Muttom Service Cooperative Aplappuzha Bank Ltd. Vs. ITO (Supra) after considering the decision of Hon’ble Supreme Court in the case of Totagar’s Cooperative Sale Society Ltd. (Supra) and various other decisions has observed as…

Chandraprabhu Gramin Bigar Sheti Sahakari Pat Sanstha Maryadit, Solapur vs. Income-Tax Officer, Ward - 1(4), Pandharpur

In the result, the appeal of the revenue stands dismissed

ITA 2427/PUN/2017[2013-14]Status: DisposedITAT Pune26 Oct 2018AY 2013-14

Bench: Shri Anil Chaturvedi, Am

For Appellant: Ms. Riya S. ShahFor Respondent: Mrs. Shabana Parveen
Section 143(3)Section 56Section 80P(2)(a)

…o be taxed u/s 56 of the Act. It is ordered accordingly. 19.7 Before parting with, we would, with due regards, like to record that the ruling of the Hon'ble jurisdictional High Court in the case of CIT v. Manekbang Co-op Housing Society Ltd reported in (2012) 22 Taxmann.com 220(Guj) has been kept in view while deciding the issue.” 11.2 We find the Cochin Bench of the Tribunal in the case of Muttom Service Cooperative Aplappuzha Bank Ltd. Vs. ITO (Supra) after considering the decision of Hon’ble Supreme Court in the case of Totagar’s Cooperative Sale Society Ltd. (Supra) and various other decisions has observed as…

CIT v. Manekbang Co-op Housing Society Ltd. (22 Taxmann.com 220) — Cited in 9 Judgments | BharatTax