CIT v. Surat Vankar Sahakari Sangh Ltd.

43 Taxmann.com 431High Court2014#9789 most cited

What is CIT v. Surat Vankar Sahakari Sangh Ltd. authority for?

Section 80P(4) does not apply to credit cooperative societies that are not cooperative banks, as the exclusion clause is specific to cooperative banks as defined therein.

11

judgments rely on this decision, according to BharatTax’s citation analysis of 366,005 Indian tax judgments — from 2018 to 2022.

Also referred to as

CIT v. Surat Vankar Sahakari Sangh Ltd. · section 80P(4) · cooperative banks · credit societies · exclusion clause · cooperative income

Also reported as

225 Taxmann 162

Judgments citing CIT v. Surat Vankar Sahakari Sangh Ltd.

The Allahabad Bank Employees Co. Op.Credit Society Ltd, Ahmedabad vs. The DCIT, CPC, Banglore

In the result the appeal filed by the assessee is partly allowed

ITA 175/AHD/2020[2018-19]Status: DisposedITAT Ahmedabad09 Sept 2022AY 2018-19

Bench: Shri Waseem Ahmed & Shri T.R. Senthil Kumarआयकर अपील सं./Ita Nos. 175 & 504/Ahd/2020 िनधा"रण वष"/Asstt. Years: 2018-2019 & 2019-2020 The Allahabad Bank Employees Co- D.C.I.T., Operative Credit Society Limited, Vs. C.P.C., Allahabad Bank, Bengaluru. Near Navrangpura Railway Crossing, Naranpura, Ahmedabad-380013. Pan: Aacat1600J

For Appellant: Shri P.F. Jain, A.RFor Respondent: Shri Ravindra, Sr. DR
Section 143(1)Section 234ASection 80PSection 80P(2)(a)Section 80P(4)

…आयकर अपीलीय अिधकरण, अहमदाबाद "ायपीठ IN THE INCOME TAX APPELLATE TRIBUNAL, “SMC” BENCH, AHMEDABAD BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER And SHRI T.R. SENTHIL KUMAR, JUDICIAL MEMBER आयकर अपील सं./ITA Nos. 175 & 504/AHD/2020 िनधा"रण वष"/Asstt. Years: 2018-2019 & 2019-2020 The Allahabad Bank Employees Co- D.C.I.T., operative Credit Society Limited, Vs. C.P.C., Allahabad Bank, Bengaluru. Near Navrangpura Railway Crossing, Naranpura, Ahmedabad-380013. PAN: AACAT1600J (Applicant) (Respondent) Assessee by : Shri P.F. Jain, A.R Revenue by : Shri Ravindra, Sr. DR सुनवाई की तारीख/Date of Hearing : 24/06/2022 घोषणा क…

Airport Authority of India (Iad) Staff Co Op Credit Society Ltd, Mumbai vs. ITO WD 15(3)(3), Mumbai

The appeal of the assessee is allowed

ITA 6461/MUM/2014[2010-11]Status: DisposedITAT Mumbai28 Mar 2018AY 2010-11

Bench: Shri Joginder Singh & Shri Ramit Kocharassessment Year: 2010-11 Airport Authority Of India Income Tax Officer-15(3)(3), (Iad) Staff Co-Op. Credit Mumbai बनाम/ Society Ltd. Vs. A-11/16, New Quarters, Bomanwada, Vile Parle (E), Mumbai-400099 ("नधा"रती /Assessee) (राज"व /Revenue) Pan. No.Aabta2530N "नधा"रती क" ओर से / Assessee By Written Submission Shri Rajat Mittal-Dr राज"व क" ओर से / Revenue By 28/03/2018 सुनवाई क" तार"ख / Date Of Hearing : 28/03/2018 आदेश क" तार"ख /Date Of Order:

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

…आयकर अपील"य अ"धकरण, मुंबई "यायपीठ, ‘ए’,मुंबई । IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES “A”, MUMBAI "ी जो"ग"दर "संह, "या"यक सद"य एवं "ी रिमत कोचर, लेखा सद"य, के सम" Before Shri Joginder Singh, Judicial Member, and Shri Ramit Kochar, Accountant Member Assessment Year: 2010-11 Airport Authority of India Income Tax Officer-15(3)(3), (IAD) Staff Co-op. Credit Mumbai बनाम/ Society Ltd. Vs. A-11/16, New Quarters, Bomanwada, Vile Parle (E), Mumbai-400099 ("नधा"रती /Assessee) (राज"व /Revenue) PAN. No.AABTA2530N "नधा"रती क" ओर से / Assessee by Written submission Shri Rajat Mittal-DR राज"व क" ओर से / Revenue by…

CIT v. Surat Vankar Sahakari Sangh Ltd. (43 Taxmann.com 431) — Cited in 11 Judgments | BharatTax