DCIT v. Sarvodhaya Sahakari Bank Ltd.

48 Taxmann.com 82Income Tax Appellate Tribunal2014#14289 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2018 to 2024.

Issues it is cited on

section 36(1)(viii)section 36(1)(viia)section 33 section 36(1)(vii)profits and gains of business or profession section 36(1)section 80p section 36 section 80 appeal before the tribunal previous year prescribed

Judgments citing DCIT v. Sarvodhaya Sahakari Bank Ltd.

VIDHARBHA KONKAN GRAMIN BANK ,NAGPUR vs. INCOME TAX OFFICER WARD 1(5) , NAGPUR

In the result, appeal filed by the assessee for A

ITA 8/NAG/2019[2015-2016]Status: DisposedITAT Nagpur28 Nov 2024AY 2015-2016

Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant, Member

For Appellant: Shri C. NareshFor Respondent: Shri Sandipkumar Salunke

Section 22Section 36(1)Section 36(1)(viia)Section 36(1)(viii)Section 80P

…IN THE INCOME TAX APPELLATE TRIBUNAL NAGPUR BENCH, NAGPUR BEFORE SHRI V. DURGA RAO, JUDICIAL MEMBER AND SHRI K.M. ROY, ACCOUNTANT, MEMBER ITA no.07/Nag./2019 (Assessment Year : 2014–15) Vidarbha Konkan Gramin Bank 2nd & 3rd Floor, Chandraprastha ……………. Appellant Deendayal Nagar, Nagpur 440 022 PAN – AABVA3583F v/s Income Tax Officer ……………. Respondent Ward–1(5), Nagpur ITA no.08/Nag./2019 (Assessment Year : 2015–16) Vidarbha Konkan Gramin Bank 2nd & 3rd Floor, Chandraprastha ……………. Appellant Deendayal Nagar, Nagpur 440 022 PAN – AABVA3583F v/s Income Tax Officer ……………. Respondent Ward–1(5), Nagpur Assessee by :…

VIDHARBHA KONKAN GRAMIN BANK ,NAGPUR vs. INCOME TAX OFFICER WARD 1(5) , NAGPUR

In the result, appeal filed by the assessee for A

ITA 7/NAG/2019[2014-15]Status: DisposedITAT Nagpur28 Nov 2024AY 2014-15

Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant, Member

For Appellant: Shri C. NareshFor Respondent: Shri Sandipkumar Salunke

Section 22Section 36(1)Section 36(1)(viia)Section 36(1)(viii)Section 80P

M/S UNION BANK OF INDIA,MUMBAI vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-(LTU) 2, MUMBAI

The appeal of the assessee is allowed

ITA 923/MUM/2023[2009-10]Status: DisposedITAT Mumbai26 Jun 2023AY 2009-10

Bench: Shri Aby T. Varkey () & Ms. Padmavathy S. ()

Section 14ASection 154Section 250Section 36Section 36(1)(viia)Section 36(1)(viii)Section 80GSection 80L

…he Assessing Officer has not complied with the directions of the Tribunal since the issue was remanded with a specific direction to consider the issue in the light of decision of the Ahmedabad Tribunal in the case of DCIT vs Sarvodaya Sahakari Bank Ltd (2014) 48 Taxmann.com 82 (Ahmedabad-Tib) where it has been held that – 11. We have heard the Departmental Representative. The relevant provision of section 36(1)(viia) reads as under: '(viia) in respect of any provision for bad and doubtful debts made by - (a) a scheduled bank not being a bank incorporated by or under the laws of a country outside India or a non-s…

MAHESH URBAN CO OPERATIVE BANK LTD,SOLAPUR vs. ASSISTANT COMMISSIONER OF INCOME-TAX, CIRCLE -2, SOLAPUR

Appeal is partly allowed in above terms

ITA 583/PUN/2020[2011-12]Status: DisposedITAT Pune29 Aug 2022AY 2011-12

Bench: Shri S.S.Godara, Jm & Shri Dr. Dipak P. Ripote, Am आयकर अपीऱ सं. / Ita No.583/Pun/2020 ननधधारण वषा / Assessment Year : 2011-12 Mahesh Urban Co-Operative Bank Ltd., 128, Near Old Faujdar, Shukruwar Peth, Solapur – 413 002. .......अपऩलधथी / Appellant Pan : Aaaam0511H

For Appellant: Shri Pramod ShingteFor Respondent: Shri Arvind Desai

Section 119Section 143(3)Section 194Section 194ASection 36Section 36(1)(vii)Section 40Section 80P

…आयकर अपीऱीय अधिकरण “ए” न्यायपीठ पुणे में । IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, PUNE BEFORE SHRI S.S.GODARA, JM AND SHRI DR. DIPAK P. RIPOTE, AM आयकर अपीऱ सं. / ITA No.583/PUN/2020 ननधधारण वषा / Assessment Year : 2011-12 Mahesh Urban Co-Operative Bank Ltd., 128, Near Old Faujdar, Shukruwar Peth, Solapur – 413 002. .......अपऩलधथी / Appellant PAN : AAAAM0511H बनधम / V/s. ……प्रत्यथी / Respondent Asst. CIT, Cir-2, Solapur Assessee by : Shri Pramod Shingte Revenue by : Shri Arvind Desai सपनवधई की तधरऩख / Date of Hearing : 23.06.2022 घोषणध की तधरऩख / Date of Pronouncement : 29.08.2022 आदेश / ORDER PER…

DCIT (IT) 3(1),MUMBAI vs. OMAN INTERNAITONAL BANK S.A.O.G., MUMBAI

Accordingly, the ground raised by the assessee is allowed for statistical purpose

ITA 4174/MUM/2014[2007-08]Status: DisposedITAT Mumbai15 Sept 2020AY 2007-08

Bench: Shri Vikas Awasthy, Jm & Shri S. Rifaur Rahman, Am आयकरअपीलसं./ I.T.A. No. 4174/Mum/2014 (निर्धारणवर्ा / Assessment Year: 2007-08)

For Appellant: Shri Niraj Seth, ARFor Respondent: Shri Anand Mohan, DR

Section 195Section 40Section 5Section 9

…IN THE INCOME TAX APPELLATE TRIBUNAL “K” BENCH, MUMBAI BEFORE SHRI VIKAS AWASTHY, JM & SHRI S. RIFAUR RAHMAN, AM आयकरअपीलसं./ I.T.A. No. 4174/Mum/2014 (निर्धारणवर्ा / Assessment Year: 2007-08) Oman International Bank DCIT (IT) – 3(1), Room No. 136, 1st floor, S. A. O. G. (now known as HSBC Scindia House, N. M. बिधम/ International Bank Road, Ballarad Estate, Mumbai-400 038 S.A.O.G.) Vs. 201, Raheja Centre, Free press Journal Marg, Nariman Point, Mumbai-400 021 स्थायीलेखासं./जीआइआरसं./PAN No. AAACO0440M (अपीलाथी/Appellant) (प्रत्यथी / Respondent) : And आयकरअपीलसं./ I.T.A. No. 4330/Mum/2014 & Cross Objection No. 20…

DCIT 2(1)(1), MUMBAI vs. BANK OF INDIA, MUMBAI

In the result, Revenue’s appeal is dismissed

ITA 4357/MUM/2016[2011-12]Status: DisposedITAT Mumbai25 May 2018AY 2011-12

Bench: Shri Saktijit Dey & Shri Manoj Kumar Aggarwaldy. Commissioner Of Income Tax ……………. Appellant Circle–2(1)(1), Mumbai V/S Bank Of India Star House, C–5, G–Block Bandra Kurla Complex ……………. Respondent Bandra (E), Mumbai 400 051 Pan – Aaacb0472C Bank Of India Star House, C–5, G–Block Bandra Kurla Complex ……………. Appellant Bandra (E), Mumbai 400 051 Pan – Aaacb0472C V/S Dy. Commissioner Of Income Tax ……………. Respondent Circle–2(1)(1), Mumbai

For Appellant: Shri C. NareshFor Respondent: Shri Ajit Kumar Shrivastava

Section 3Section 36(1)(viii)

…IN THE INCOME TAX APPELLATE TRIBUNAL “I” BENCH, MUMBAI BEFORE SHRI SAKTIJIT DEY, JUDICIAL MEMBER AND SHRI MANOJ KUMAR AGGARWAL, ACCOUNTANT MEMBER Dy. Commissioner of Income Tax ……………. Appellant Circle–2(1)(1), Mumbai v/s Bank of India Star House, C–5, G–Block Bandra Kurla Complex ……………. Respondent Bandra (E), Mumbai 400 051 PAN – AAACB0472C Bank of India Star House, C–5, G–Block Bandra Kurla Complex ……………. Appellant Bandra (E), Mumbai 400 051 PAN – AAACB0472C v/s Dy. Commissioner of Income Tax ……………. Respondent Circle–2(1)(1), Mumbai Revenue by : Shri Ajit Kumar Shrivastava Assessee by : Shri C. Naresh Date of…

DCIT 2(1)(1), MUMBAI vs. BANK OF BARODA, MUMBAI

In the result, appeal of the assessee is partly allowed

ITA 4355/MUM/2016[2011-12]Status: DisposedITAT Mumbai20 Apr 2018AY 2011-12

Bench: Shri B.R. Baskaran & Shri Pawan Singhdcit-2(1)(1) M/S Bank Of Baroda Room No. 561, 5Th Floor, C-26, ‘G’ Block, Baroda Aayakar Bhavan, M.K. Road, Corporate Centre, Bandra Kurla Vs. Mumbai-400020 Complex, Bandra (E), Mumbai-400051 Pan: Aaacb1534F (Appellant) (Respondent) M/S Bank Of Baroda Dcit-2(1)(1) Room No. 561, 5Th Floor, C-26, ‘G’ Block, Baroda Corporate Centre, Bandra Kurla Aayakar Bhavan, M.K. Road, Vs. Mumbai-400020 Complex, Bandra (E), Mumbai-400051 Pan: Aaacb1534F (Appellant) (Respondent) Dcit-2(1)(1) M/S Bank Of Baroda Room No. 561, 5Th Floor, C-26, ‘G’ Block, Baroda Aayakar Bhavan, M.K. Road, Corporate Centre, Bandra Kurla Vs. Mumbai-400020 Complex, Bandra (E), Mumbai-400051 Pan: Aaacb1534F (Appellant) (Respondent) M/S Bank Of Baroda Dcit-2(1)(1) Vs. Room No. 561, 5Th Floor, C-26, ‘G’ Block, Baroda Corporate Centre, Bandra Kurla Aayakar Bhavan, M.K. Road

Section 253Section 254(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL, BENCH “I”, MUMBAI BEFORE SHRI B.R. BASKARAN, ACCOUNTANT MEMBER AND SHRI PAWAN SINGH, JUDICIAL MEMBER DCIT-2(1)(1) M/s Bank of Baroda Room No. 561, 5th Floor, C-26, ‘G’ Block, Baroda Aayakar Bhavan, M.K. Road, Corporate Centre, Bandra Kurla Vs. Mumbai-400020 Complex, Bandra (E), Mumbai-400051 PAN: AAACB1534F (Appellant) (Respondent) M/s Bank of Baroda DCIT-2(1)(1) Room No. 561, 5th Floor, C-26, ‘G’ Block, Baroda Corporate Centre, Bandra Kurla Aayakar Bhavan, M.K. Road, Vs. Mumbai-400020 Complex, Bandra (E), Mumbai-400051 PAN: AAACB1534F (Appellant) (Respondent) DCIT-2(1)(1)…