Hoshiarpur Central Cooperative Bank Ltd. v. CIT

40 ITR 421Reported decision#24846 most cited
3

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2016 to 2016.

Judgments citing Hoshiarpur Central Cooperative Bank Ltd. v. CIT

M/S. Ramnagar Pachai & C.S. (S) Shop vs. ITO, Ward-2(3), Asansol

In the result, all the appeals of assessee are allowed

ITA 148/KOL/2015[2007-2008]Status: DisposedITAT Kolkata05 Aug 2016AY 2007-2008

Bench: Shri N. V. Vasudevan, Jm & Shri M. Balaganesh, Am]

For Appellant: S/Shri S. K. Tulsiyan & R. N. Ram, ARsFor Respondent: Shri Rajat Kumar Kureel, JCIT
Section 143(3)Section 40A(3)

…country liquor by the Excise Department. Accordingly he argued that the payments made by the assessee falls under the exception provided in Rule 6DD(k) of the IT Rules. He argued that in the case of Hoshiarpur Central Cooperative Bank Ltd. Vs. CIT reported in 40 ITR 421 at pgs 425&,426, the Hon'ble Supreme Court had held that it would be reversing the well known canon of interpretation if the plain words of the Statute were to be construed in the light of an alleged intention gathered from outside source. In that case, according to a notification covering Cooperative Societies, the "profits of any Cooperative Soc…

M/S Ramnagar Pachai & C. S. (S) Shop, Burdwan vs. ITO, WD-2(3), Asansol

In the result, all the appeals of assessee are allowed

ITA 186/KOL/2014[2010-11]Status: DisposedITAT Kolkata05 Aug 2016AY 2010-11

Bench: Shri N. V. Vasudevan, Jm & Shri M. Balaganesh, Am]

For Appellant: S/Shri S. K. Tulsiyan & R. N. Ram, ARsFor Respondent: Shri Rajat Kumar Kureel, JCIT
Section 143(3)Section 40A(3)

…country liquor by the Excise Department. Accordingly he argued that the payments made by the assessee falls under the exception provided in Rule 6DD(k) of the IT Rules. He argued that in the case of Hoshiarpur Central Cooperative Bank Ltd. Vs. CIT reported in 40 ITR 421 at pgs 425&,426, the Hon'ble Supreme Court had held that it would be reversing the well known canon of interpretation if the plain words of the Statute were to be construed in the light of an alleged intention gathered from outside source. In that case, according to a notification covering Cooperative Societies, the "profits of any Cooperative Soc…

M/S Ramnagar Pachai & C. S. (S) Shop, Burdwan vs. ITO, WD-2(3), Asansol

In the result, all the appeals of assessee are allowed

ITA 185/KOL/2014[2008-09]Status: DisposedITAT Kolkata05 Aug 2016AY 2008-09

Bench: Shri N. V. Vasudevan, Jm & Shri M. Balaganesh, Am]

For Appellant: S/Shri S. K. Tulsiyan & R. N. Ram, ARsFor Respondent: Shri Rajat Kumar Kureel, JCIT
Section 143(3)Section 40A(3)

…country liquor by the Excise Department. Accordingly he argued that the payments made by the assessee falls under the exception provided in Rule 6DD(k) of the IT Rules. He argued that in the case of Hoshiarpur Central Cooperative Bank Ltd. Vs. CIT reported in 40 ITR 421 at pgs 425&,426, the Hon'ble Supreme Court had held that it would be reversing the well known canon of interpretation if the plain words of the Statute were to be construed in the light of an alleged intention gathered from outside source. In that case, according to a notification covering Cooperative Societies, the "profits of any Cooperative Soc…

Hoshiarpur Central Cooperative Bank Ltd. v. CIT (40 ITR 421) — Cited in 3 Judgments | BharatTax