COMMISSIONER OF INCOME-TAX, BANGALORE v. ING VYSYA BANK LTD.

114 Taxmann.com 506High Court2020#4599 most cited

What is COMMISSIONER OF INCOME-TAX, BANGALORE v. ING VYSYA BANK LTD. authority for?

Section 115JB of the Income Tax Act cannot be applied to insurance companies, banking companies, or companies engaged in the generation or supply of electricity. The preparation of profit and loss accounts under the Companies Act provisions does not override this exclusion.

25

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2013 to 2025.

Also referred to as

CIT v. ING Vysya Bank Ltd. · 114 Taxmann.com 506 · 2020 · Section 115JB · MAT · Book Profit · Banking Company · Insurance Company · Electricity Company · Companies Act

Sections most often in play

Section 115JBSection 14ASection 154Section 194HSection 260ASection 40(a)(ia)

Judgments citing COMMISSIONER OF INCOME-TAX, BANGALORE v. ING VYSYA BANK LTD.

The Commissioner of Income-Tax vs. M/S Karnataka Power Corporation Ltd

In the result, we do not find any merit in this

ITA/424/2014HC Karnataka09 Jun 2021

Bench: ALOK ARADHE,HEMANT CHANDANGOUDAR

Section 115JSection 143(2)Section 260Section 260ASection 80I

…1 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 9TH DAY OF JUNE 2021 PRESENT THE HON’BLE MR. JUSTICE ALOK ARADHE AND THE HON’BLE MR. JUSTICE HEMANT CHANDANGOUDAR I.T.A. NO.424 OF 2014 BETWEEN: 1. THE COMMISSIONER OF INCOME-TAX C.R. BUILDING, QUEENS ROAD BANGALORE. 2. THE ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-11(5) RASHTROTHANA BHAVAN NRUPATHUNGA ROAD BANGALORE-560001. ... APPELLANTS (BY SRI. K.V. ARAVIND, ADV.,) AND: M/S. KARNATAKA POWER CORPORATION LTD., SHAKTHI BHAVAN, NO.32 RACE COURSE ROAD BANGALORE. ... RESPONDENT (BY SRI. A. SHANKAR, SR. COUNSEL FOR…

M/S Bangalore Electricity Supply Company Ltd vs. The Deputy Commissioner of Income-Tax

In the result, the order passed by the tribunal

ITA/204/2013HC Karnataka27 Jan 2021

Bench: ALOK ARADHE,R. NATARAJ

Section 115JSection 143(2)Section 143(3)Section 260Section 260ASection 80I

…1 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 27TH DAY OF JANUARY 2021 PRESENT THE HON’BLE MR. JUSTICE ALOK ARADHE AND THE HON’BLE MR. JUSTICE NATARAJ RANGASWAMY I.T.A. NO.204 OF 2013 BETWEEN: M/S. BANGALORE ELECTRICITY SUPPLY COMPANY LTD., REP. BY ITS CHIEF GENERAL MANAGER SRI. ANANDA NAIK CORPORATE OFFICE, 4TH FLOOR K.R. CIRCLE, BANGALORE-560001. ... APPELLANT (BY SRI. A. SHANKAR, SR. COUNSEL FOR SRI. M. LAVA, ADV.,) AND: THE DEPUTY COMMISSIONER OF INCOME-TAX CIRCLE 11(2), R.P. BHAVAN OPP. RBI, NRUPATHUNGA ROAD BANGALORE. ... RESPONDENT (BY SRI. K.V. ARAVIND, ADV.) - - -…

Prl Commissoer of Income Tax vs. Srisuram Venkateswara Reddy

ITTA/400/2018HC Telangana27 Aug 2018

Bench: RAMESH RANGANATHAN,KONGARA VIJAYA LAKSHMI

Commissioner of Income Tax [TDS] vs. The Executive Engineer

ITTA/350/2015HC Telangana18 Nov 2015

Bench: RAMESH RANGANATHAN,M.SEETHARAMA MURTI

Commissioner of Income Tax - II vs. M/s. Healthware Private Limited

ITTA/204/2013HC Telangana04 Jul 2013