Which sections of the Income Tax Act does Katlary Kariyana Merchant Sahkari Sarafi Mandali Ltd. v. ACIT come up under?

It is most often cited in judgments turning on Section 80P(2)(d), Section 143(3), Section 80P(4), Section 80P(2)(a)(i), Section 263, Section 144B.

Katlary Kariyana Merchant Sahkari Sarafi Mandali Ltd. v. ACIT

Q: How many judgments cite Katlary Kariyana Merchant Sahkari Sarafi Mandali Ltd. v. ACIT?

69 judgments on BharatTax cite Katlary Kariyana Merchant Sahkari Sarafi Mandali Ltd. v. ACIT (140 Taxmann.com 602), spanning 2023 to 2026.

140 Taxmann.com 602High Court2022#1625 most cited

What is Katlary Kariyana Merchant Sahkari Sarafi Mandali Ltd. v. ACIT authority for?

A co-operative society, not being a primary agricultural credit society, is not eligible for deduction under Section 80P(2)(a)(i) or Section 80P(2)(d) on interest income earned from deposits or investments made with other co-operative or scheduled banks, as Section 80P(4) restricts such claims.

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2023 to 2026.

Also referred to as

Katlary Kariyana Merchant Sahkari Sarafi Mandali Ltd. · Section 80P(4) · Section 80P deduction eligibility · co-operative society interest income · interest from deposits with other banks · disallowance under Section 80P(2)(a)(i) · Section 80P(2)(d) · Primary Agricultural Credit Society exclusion · co-operative credit society · Gujarat High Court 80P

Sections most often in play

Section 80P(2)(d)Section 143(3)Section 80P(4)Section 80P(2)(a)(i)Section 263 Section 144B Section 194A(3)(v)Section 80P

Read the full judgment

Issues it is cited on

section 80(p)(4)section 80p(2)(b)section 194a(3)(v)section 56(i)(ccv)section 80(p)(2)section 5(b)section 80p(2)(i)section 194a(3)section 22(1)(b)prejudicial to interest of revenue section 80(p)section 2(19)

Judgments citing Katlary Kariyana Merchant Sahkari Sarafi Mandali Ltd. v. ACIT

Siddhi Vinayaka Souhardha Pattina Sahakari Niyamita, Kalaburagi vs. Income Tax Officer, Ward-1 & Tps, Gulbarga

The appeals of the assessee are allowed for statistical purposes

ITA 140/BANG/2024[2020-21]Status: DisposedITAT Bangalore04 Apr 2024AY 2020-21

Bench: Shri George George K, Vice – & Shri Laxmi Prasad Sahu

For Appellant: Shri Varun Bhat, CAFor Respondent: Shri V. Parithivel, Addl. CIT (DR)

Section 56Section 57Section 80P(2)(a)Section 80P(2)(c)Section 8o

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH : BANGALORE BEFORE SHRI GEORGE GEORGE K, VICE – PRESIDENT AND SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER ITA Nos. 139 & 140/Bang/2024 Assessment Years : 2018-19 & 2020-21 M/s. Siddhi Vinayaka Souharda Pattina Sahakari Niyamita, The Income Tax # 10-7/53, First Floor, Officer, N.V. Complex, Ward – 1 & TPS, Opp. Asian Arecade S.B. Gulbarga. Temple Road, Vs. Kalaburagi – 585 103. PAN: AACAS4900N APPELLANT RESPONDENT Assessee by : Shri Varun Bhat, CA Revenue by : Shri V. Parithivel, Addl. CIT (DR) Date of Hearing : 18-03-2024 Date of Pronouncement : 04-04-2024 ORDER P…

Shri Tifs Credit Co-Operative Society Ltd., Rajkot vs. The Pr. CIT-1, Rajkot

The appeal of the assessee is allowed

ITA 115/RJT/2023[2018-19]Status: DisposedITAT Rajkot23 Aug 2023AY 2018-19

Bench: Shri Waseem Ahmed & Shri Siddhartha Nautiyal

For Appellant: Shri Darshak Thakkar, A.RFor Respondent: Shri Shramdeep Sinha, CIT DR

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

…IN THE INCOME TAX APPELLATE TRIBUNAL RAJKOT BENCH, RAJKOT (Conducted through E-Court at Ahmedabad) BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER & SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER I.T.A. No.115/Rjt/2023 (Assessment Year: 2018-19) TIFS Credit Cooperative Society Vs. The Principal Commissioner of Ltd., Income Tax, Poonam Apartment, Sadar Bazar, Rajkot-1 Rajkot-360001 [PAN No.AAAAT2411M] (Appellant) .. (Respondent) Appellant by : Shri Darshak Thakkar, A.R. Respondent by: Shri Shramdeep Sinha, CIT DR Date of Hearing 10.08.2023 Date of Pronouncement 23.08.2023 O R D E R PER SIDDHARTHA NAUTIYAL, JM: This ap…

Rustomjee Aspiree Premises Co-Op Soc. Ltd, Mumbai vs. ITO, Ward 26(2)(5), Mumbai

In the result the appeal filed by the assessee is allowed

ITA 1195/MUM/2023[2017-18]Status: DisposedITAT Mumbai10 Jul 2023AY 2017-18

Bench: Shri Om Prakash Kant () & Ms. Kavitha Rajagopal () Assessment Year: 2017-18 Rustomjee Aspiree Premises Co- Ito Ward 26(2)(5), Op. Soc. Ltd., Room No. 319, 3Rd Floor, Kautilya Vs. Ground Floor, Rustomjee Bhavan, C-41 To C-43, ‘G’ Block Aspiree, Cts No. 628, Ai, Pt Bandra Kurla Complex, Bandra Kurla, Eatern Express Highway, (East), Mumbai-400051. Sion, Mumbai-400022. Pan No. Aabar 4001 L Appellant Respondent

For Appellant: Mr. Dharan GandhiFor Respondent: Ms. Indira Adakil, DR

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

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “SMC” MUMBAI BEFORE SHRI OM PRAKASH KANT (ACCOUNTANT MEMBER) AND MS. KAVITHA RAJAGOPAL (JUDICIAL MEMBER) Assessment Year: 2017-18 Rustomjee Aspiree Premises Co- ITO Ward 26(2)(5), op. Soc. Ltd., Room No. 319, 3rd floor, Kautilya Vs. Ground Floor, Rustomjee Bhavan, C-41 to C-43, ‘G’ Block Aspiree, CTS No. 628, AI, PT Bandra Kurla Complex, Bandra Kurla, Eatern Express Highway, (East), Mumbai-400051. Sion, Mumbai-400022. PAN NO. AABAR 4001 L Appellant Respondent Assessee by : Mr. Dharan Gandhi Revenue by : Ms. Indira Adakil, DR : Date of Hearing 05/07/2023 Date of…

Bhoomi Classic Co-Op Hsg.Soc.Ltd., Mumbai vs. ITO Ward-30(1)(2), Mumbai

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

ITA 981/MUM/2023[2017-18]Status: DisposedITAT Mumbai09 Jun 2023AY 2017-18

Bench: Shri Pavan Kumar Gadalebhoomi Classic Co-Op Ito, Ward 30(1)(2) Hsg. Soc. Ltd., Room No. 436, 4Th बनाम/ Cts No. 1406, Link Floor, Kautilya Vs. Road, Opp Sabkuch Bhavan, C-41 To C- Market, Malad (West) 43, G Block, Bkc, Mumbai- 400064. Bandra (E) Mumbai – 400051. "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aaaab4452G (""थ" / Respondent) (अपीलाथ" /Appellant)

For Appellant: Ms. NeelamJadhav.ARFor Respondent: Ms. Kavita Kaushik.DR

Section 143(1)Section 143(2)Section 143(3)Section 250Section 80PSection 80P(2)(d)

…IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH MUMBAI BEFORE SHRI PAVAN KUMAR GADALE, JUDICIAL MEMBER Bhoomi Classic Co-op ITO, Ward 30(1)(2) Hsg. Soc. Ltd., Room No. 436, 4th बनाम/ CTS No. 1406, Link Floor, Kautilya Vs. Road, Opp Sabkuch Bhavan, C-41 to C- Market, Malad (West) 43, G Block, BKC, Mumbai- 400064. Bandra (E) Mumbai – 400051. "थायी लेखा सं./जीआइआर सं./PAN/GIR No. : AAAAB4452G (""थ" / Respondent) (अपीलाथ" /Appellant) अपीलाथ" ओर से / Appellant by : Ms. NeelamJadhav.AR ""थ" की ओर से/Respondent by : Ms. Kavita Kaushik.DR सुनवाई की तारीख / Date of Hearing 13/06/2023 घोषणा की तारीख /Date of Pronounce…

DCIT, Jaipur vs. Rajasthan Cooperative Dairy Federation Ltd, Jaipur

In the result the appeal of the revenue in ITA No

ITA 350/JPR/2022[2018-19]Status: DisposedITAT Jaipur27 Apr 2023AY 2018-19

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Shri P. C. Parwal (C.A.)For Respondent: Shri Ajay Malik (CIT) fu/kZkfjrh dh vksj ls@

Section 143(2)Section 2(24)(x)Section 36(1)(va)

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”B JAIPUR Mk0 ,l- lhrky{eh] U;kf;d lnL; ,oaJh jkBksM deys'k t;UrHkkbZ] ys[kk lnL; ds le{k BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;dj vihy la-@ITA No. 349, 200 & 350/JP/2022 fu/kZkj.k o"kZ@Assessment Year : 2016-17, 2017-18 & 2018-19 cuke DCIT, Rajasthan Cooperative Dairy Vs. Circle-6, Federation Ltd. Jaipur. Saras Sankul, J.L.N. Marg, Jaipur. LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AAAAR 0278 A vihykFkhZ@Appellant izR;FkhZ@Respondent jktLo dh vksj ls@Revenue by: Shri Ajay Malik (CIT…

DCIT, Jaipur vs. Rajasthan Cooperative Dairy Federation Ltd, Jaipur

In the result the appeal of the revenue in ITA No

ITA 349/JPR/2022[2016-17]Status: DisposedITAT Jaipur27 Apr 2023AY 2016-17

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Shri P. C. Parwal (C.A.)For Respondent: Shri Ajay Malik (CIT) fu/kZkfjrh dh vksj ls@

Section 143(2)Section 2(24)(x)Section 36(1)(va)

DCIT, Jaipur vs. Rajasthan Cooperative Dairy Federation Ltd, Jaipur

In the result the appeal of the revenue in ITA No

ITA 200/JPR/2022[2017-18]Status: DisposedITAT Jaipur27 Apr 2023AY 2017-18

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Shri P. C. Parwal (C.A.)For Respondent: Shri Ajay Malik (CIT) fu/kZkfjrh dh vksj ls@

Section 143(2)Section 2(24)(x)Section 36(1)(va)

The Ghatkesar Farmers Service Cooperative Society Limited, Medchal vs. ITO., Ward-15(1), Hyderabad

In the result, appeal of the assessee is allowed

ITA 111/HYD/2023[2018-19]Status: DisposedITAT Hyderabad11 Apr 2023AY 2018-19

Bench: Shri K.Narasimha Chary

For Appellant: Shri T. Chaitanya Kumar, ARFor Respondent: Shri A. Arun &

Section 80PSection 80P(2)(a)

…आयकर अपीलीय अधिकरण, हैदराबाद पीठ में IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES “SMC”, HYDERABAD BEFORE SHRI K.NARASIMHA CHARY, JUDICIAL MEMBER आ.अपी.सं / ITA No. 111/Hyd/2023 (निर्धारण वर्ा / Assessment Year: 2018-19) The Ghatkesar Farmers Service Vs. Income Tax Officer, Cooperative Society Limited, Ward-(15)1, Ghatkesar Town and Mandal, Hyderabad Medchal District [PAN No. AAGAT5080Q] अपीलधर्थी / Appellant प्रत्‍यर्थी / Respondent निर्धाररती द्वधरध/Assessee by: Shri T. Chaitanya Kumar, AR रधजस्‍व द्वधरध/Revenue by: Shri A. Arun & Shri Kumar Aditya, DR सुिवधई की तधरीख/Date of hearing: 28/03/2023 घ…

Shri Keshoraipatan Sahkari Sugar Mills Limited, Kota vs. PCIT, Udaipur

In the result, appeal of the assessee is allowed

ITA 208/JPR/2022[2017-18]Status: DisposedITAT Jaipur20 Mar 2023AY 2017-18

Bench: SHRI SANDEEP GOSAIN (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Sh. Mahendra Gargieya (Adv.) &For Respondent: Sh. James Kurian (CIT)

Section 142(1)Section 143(2)Section 143(3)Section 263Section 80P(2)(d)

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”B” JAIPUR Jh lanhi xkslkbZ] U;kf;d lnL; ,oa Jh jkBkSM+ deys'k t;arHkkbZ] ys[kk lnL; ds le{k BEFORE: SHRI SANDEEP GOSAIN, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;dj vihy la-@ITA No. 208/JP/2022 fu/kZkj.k o"kZ@Assessment Years : 2017-18 cuke Shri Keshoraipatan Sahkari Sugar PCIT, Vs. Mills Ltd., Kota Udaipur LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AACAS 5985 K vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Sh. Mahendra Gargieya (Adv.) & Sh. Devang Gargieya (Adv.) jktLo dh vksj ls@…