Karnataka in State Bank of Mysore v. ACIT

53 Taxmann.com 253Reported decision2015#10664 most cited

What is Karnataka in State Bank of Mysore v. ACIT authority for?

A rural branch of a scheduled or non-scheduled bank is defined as one located in a place with a population of not more than ten thousand, based on the most recent published census figures prior to the relevant previous year.

10

judgments rely on this decision, according to BharatTax’s citation analysis of 366,005 Indian tax judgments — from 2019 to 2023.

Also referred to as

State Bank of Mysore v. ACIT · 53 Taxmann.com 253 · rural branch definition · scheduled bank · non-scheduled bank · population census · tax deductions for rural advances

Judgments citing Karnataka in State Bank of Mysore v. ACIT

DCIT Circle 2(1), Trichy vs. The Lakshmi Vilas Bank Ltd., Karur

ITA 900/CHNY/2019[2014-15]Status: DisposedITAT Chennai04 Jan 2023AY 2014-15

Bench: Hon’Ble Shri Mahavir Singh & Hon’Ble Shri Manoj Kumar Aggarwal, Am

For Appellant: Shri G. Sittaraman (CA) – Ld. ARFor Respondent: Shri R. Mohan Reddy (CIT)&
Section 143(3)Section 30Section 36Section 37(1)Section 43B

…r. Respectfully, following the same, the assessee’s corresponding grounds stands allowed. 7.7 So far as second limb is concerned, we find that the meaning of rural branch has been elaborated by Hon’ble High Court of Karnataka in State Bank of Mysore V/s ACIT (53 Taxmann.com 253) as under: - (ia) 'ruralbranch' means a branch of a scheduled bank (or a non-scheduled bank) situated in a place which has a population of not more than ten thousand according to the last preceding census of which the relevant figures have been published before the first day of the previous year' 8. In respect of any provision for bad and…

The Lakshmi Vilas Bank Limited, Karur vs. ACIT Circle 2(1), Trichy

ITA 672/CHNY/2019[2014-15]Status: DisposedITAT Chennai04 Jan 2023AY 2014-15

Bench: Hon’Ble Shri Mahavir Singh & Hon’Ble Shri Manoj Kumar Aggarwal, Am

For Appellant: Shri G. Sittaraman (CA) – Ld. ARFor Respondent: Shri R. Mohan Reddy (CIT)&
Section 143(3)Section 30Section 36Section 37(1)Section 43B

…r. Respectfully, following the same, the assessee’s corresponding grounds stands allowed. 7.7 So far as second limb is concerned, we find that the meaning of rural branch has been elaborated by Hon’ble High Court of Karnataka in State Bank of Mysore V/s ACIT (53 Taxmann.com 253) as under: - (ia) 'ruralbranch' means a branch of a scheduled bank (or a non-scheduled bank) situated in a place which has a population of not more than ten thousand according to the last preceding census of which the relevant figures have been published before the first day of the previous year' 8. In respect of any provision for bad and…

DCIT Circle 2(1), Trichy vs. The Lakshmi Vilas Bank Ltd., Karur

ITA 899/CHNY/2019[2012-13]Status: DisposedITAT Chennai19 Aug 2022AY 2012-13

Bench: Hon’Ble Shri Mahavir Singh & Hon’Ble Shri Manoj Kumar Aggarwal, Am

For Appellant: Shri G. Sittaraman (CA) – Ld. ARFor Respondent: Shri Guru Bashyam (CIT-DR) – Ld. DR
Section 143(3)Section 244ASection 30Section 36Section 36(1)Section 36(1)(viia)Section 36(1)(viii)Section 37(1)

…e same, the assessee’s corresponding grounds stands allowed. ITA Nos.671 & 899/Chny/2019 7.7 So far as second limb is concerned, we find that the meaning of rural branch has been elaborated by Hon’ble High Court of Karnataka in State Bank of Mysore V/s ACIT (53 Taxmann.com 253) as under: - (ia) 'ruralbranch' means a branch of a scheduled bank (or a non-scheduled bank) situated in a place which has a population of not more than ten thousand according to the last preceding census of which the relevant figures have been published before the first day of the previous year' 8. In respect of any provision for bad and…

The Lakshmi Vilas Bank Limited, Karur vs. ACIT Circle 2(1), Trichy

ITA 671/CHNY/2019[2012-13]Status: DisposedITAT Chennai19 Aug 2022AY 2012-13

Bench: Hon’Ble Shri Mahavir Singh & Hon’Ble Shri Manoj Kumar Aggarwal, Am

For Appellant: Shri G. Sittaraman (CA) – Ld. ARFor Respondent: Shri Guru Bashyam (CIT-DR) – Ld. DR
Section 143(3)Section 244ASection 30Section 36Section 36(1)Section 36(1)(viia)Section 36(1)(viii)Section 37(1)

…e same, the assessee’s corresponding grounds stands allowed. ITA Nos.671 & 899/Chny/2019 7.7 So far as second limb is concerned, we find that the meaning of rural branch has been elaborated by Hon’ble High Court of Karnataka in State Bank of Mysore V/s ACIT (53 Taxmann.com 253) as under: - (ia) 'ruralbranch' means a branch of a scheduled bank (or a non-scheduled bank) situated in a place which has a population of not more than ten thousand according to the last preceding census of which the relevant figures have been published before the first day of the previous year' 8. In respect of any provision for bad and…

Prothious Engineering Services Private Limited, Mumbai vs. DCIT RG 10(3)(2), Mumbai

In the result, appeals of the assessee are allowed for statistical purposes

ITA 7281/MUM/2018[2014-15]Status: DisposedITAT Mumbai19 Sept 2019AY 2014-15

Bench: Shri Mahavir Singh & Shri Shamim Yahya

For Appellant: Shri Arijit Chackravarty &For Respondent: Shri Bhupendra Kumar Singh
Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “J”, MUMBAI BEFORE SHRI MAHAVIR SINGH, JUDICIAL MEMBER AND SHRI SHAMIM YAHYA, ACCOUNTANT MEMBER ITA NOS. 2211 & 2212/MUM/2015, A.Ys : 2009-10 TO 2014-15 : 845/MUM/2016, 561 & 7250/MUM/2017 & 7281/MUM/2018 Prothious Engineering Services vs. DCIT, Circle-8(2)/ Private Limited, DCIT, Range-10(3)(2), Unit 608, A-wing, 6th floor, Mumbai. (Respondent) Atrium 1-MTR, Andheri Kurla Road, Andheri (E), Mumbai 400 069. PAN : AADCP5194J (Appellant) Assessee by : Shri Arijit Chackravarty & Shri Abhisek Tilak Revenue by : Shri Bhupendra Kumar Singh Date of Hearing : 19/09/…

Prothious Engineering Services Private Limited, Mumbai vs. DCIT RG 10(3)(2), Mumbai

In the result, appeals of the assessee are allowed for statistical purposes

ITA 7250/MUM/2017[2013-14]Status: DisposedITAT Mumbai19 Sept 2019AY 2013-14

Bench: Shri Mahavir Singh & Shri Shamim Yahya

For Appellant: Shri Arijit Chackravarty &For Respondent: Shri Bhupendra Kumar Singh
Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “J”, MUMBAI BEFORE SHRI MAHAVIR SINGH, JUDICIAL MEMBER AND SHRI SHAMIM YAHYA, ACCOUNTANT MEMBER ITA NOS. 2211 & 2212/MUM/2015, A.Ys : 2009-10 TO 2014-15 : 845/MUM/2016, 561 & 7250/MUM/2017 & 7281/MUM/2018 Prothious Engineering Services vs. DCIT, Circle-8(2)/ Private Limited, DCIT, Range-10(3)(2), Unit 608, A-wing, 6th floor, Mumbai. (Respondent) Atrium 1-MTR, Andheri Kurla Road, Andheri (E), Mumbai 400 069. PAN : AADCP5194J (Appellant) Assessee by : Shri Arijit Chackravarty & Shri Abhisek Tilak Revenue by : Shri Bhupendra Kumar Singh Date of Hearing : 19/09/…

Prothious Engineering Services P.Ltd, Mumbai vs. DCIT RG 10(3)(2), Mumbai

In the result, appeals of the assessee are allowed for statistical purposes

ITA 561/MUM/2017[2012-13]Status: DisposedITAT Mumbai19 Sept 2019AY 2012-13

Bench: Shri Mahavir Singh & Shri Shamim Yahya

For Appellant: Shri Arijit Chackravarty &For Respondent: Shri Bhupendra Kumar Singh
Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “J”, MUMBAI BEFORE SHRI MAHAVIR SINGH, JUDICIAL MEMBER AND SHRI SHAMIM YAHYA, ACCOUNTANT MEMBER ITA NOS. 2211 & 2212/MUM/2015, A.Ys : 2009-10 TO 2014-15 : 845/MUM/2016, 561 & 7250/MUM/2017 & 7281/MUM/2018 Prothious Engineering Services vs. DCIT, Circle-8(2)/ Private Limited, DCIT, Range-10(3)(2), Unit 608, A-wing, 6th floor, Mumbai. (Respondent) Atrium 1-MTR, Andheri Kurla Road, Andheri (E), Mumbai 400 069. PAN : AADCP5194J (Appellant) Assessee by : Shri Arijit Chackravarty & Shri Abhisek Tilak Revenue by : Shri Bhupendra Kumar Singh Date of Hearing : 19/09/…

Prothious Engineering Services P.Ltd, Mumbai vs. DCIT RG 10(3)(2), Mumbai

In the result, appeals of the assessee are allowed for statistical purposes

ITA 845/MUM/2016[2011-12]Status: DisposedITAT Mumbai19 Sept 2019AY 2011-12

Bench: Shri Mahavir Singh & Shri Shamim Yahya

For Appellant: Shri Arijit Chackravarty &For Respondent: Shri Bhupendra Kumar Singh
Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “J”, MUMBAI BEFORE SHRI MAHAVIR SINGH, JUDICIAL MEMBER AND SHRI SHAMIM YAHYA, ACCOUNTANT MEMBER ITA NOS. 2211 & 2212/MUM/2015, A.Ys : 2009-10 TO 2014-15 : 845/MUM/2016, 561 & 7250/MUM/2017 & 7281/MUM/2018 Prothious Engineering Services vs. DCIT, Circle-8(2)/ Private Limited, DCIT, Range-10(3)(2), Unit 608, A-wing, 6th floor, Mumbai. (Respondent) Atrium 1-MTR, Andheri Kurla Road, Andheri (E), Mumbai 400 069. PAN : AADCP5194J (Appellant) Assessee by : Shri Arijit Chackravarty & Shri Abhisek Tilak Revenue by : Shri Bhupendra Kumar Singh Date of Hearing : 19/09/…

Prothious Engineering Services P.Ltd, Mumbai vs. Dcir RG 8(2), Mumbai

In the result, appeals of the assessee are allowed for statistical purposes

ITA 2212/MUM/2015[2010-11]Status: DisposedITAT Mumbai19 Sept 2019AY 2010-11

Bench: Shri Mahavir Singh & Shri Shamim Yahya

For Appellant: Shri Arijit Chackravarty &For Respondent: Shri Bhupendra Kumar Singh
Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “J”, MUMBAI BEFORE SHRI MAHAVIR SINGH, JUDICIAL MEMBER AND SHRI SHAMIM YAHYA, ACCOUNTANT MEMBER ITA NOS. 2211 & 2212/MUM/2015, A.Ys : 2009-10 TO 2014-15 : 845/MUM/2016, 561 & 7250/MUM/2017 & 7281/MUM/2018 Prothious Engineering Services vs. DCIT, Circle-8(2)/ Private Limited, DCIT, Range-10(3)(2), Unit 608, A-wing, 6th floor, Mumbai. (Respondent) Atrium 1-MTR, Andheri Kurla Road, Andheri (E), Mumbai 400 069. PAN : AADCP5194J (Appellant) Assessee by : Shri Arijit Chackravarty & Shri Abhisek Tilak Revenue by : Shri Bhupendra Kumar Singh Date of Hearing : 19/09/…

Prothious Engineering Services P.Ltd, Mumbai vs. Dcir RG 8(2), Mumbai

In the result, appeals of the assessee are allowed for statistical purposes

ITA 2211/MUM/2015[2009-10]Status: DisposedITAT Mumbai19 Sept 2019AY 2009-10

Bench: Shri Mahavir Singh & Shri Shamim Yahya

For Appellant: Shri Arijit Chackravarty &For Respondent: Shri Bhupendra Kumar Singh
Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “J”, MUMBAI BEFORE SHRI MAHAVIR SINGH, JUDICIAL MEMBER AND SHRI SHAMIM YAHYA, ACCOUNTANT MEMBER ITA NOS. 2211 & 2212/MUM/2015, A.Ys : 2009-10 TO 2014-15 : 845/MUM/2016, 561 & 7250/MUM/2017 & 7281/MUM/2018 Prothious Engineering Services vs. DCIT, Circle-8(2)/ Private Limited, DCIT, Range-10(3)(2), Unit 608, A-wing, 6th floor, Mumbai. (Respondent) Atrium 1-MTR, Andheri Kurla Road, Andheri (E), Mumbai 400 069. PAN : AADCP5194J (Appellant) Assessee by : Shri Arijit Chackravarty & Shri Abhisek Tilak Revenue by : Shri Bhupendra Kumar Singh Date of Hearing : 19/09/…

Karnataka in State Bank of Mysore v. ACIT (53 Taxmann.com 253) — Cited in 10 Judgments | BharatTax