Madhya Pradesh Co-operative Bank Ltd. v. ACIT

218 ITR 438Supreme Court of India1996#17237 most cited
5

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2011 to 2016.

Judgments citing Madhya Pradesh Co-operative Bank Ltd. v. ACIT

ACIT, Circle-3, Asansol vs. M/S. Purulia Central Co-Operative Bank Ltd., Purulia

In the result, the appeal of the Revenue is treated as allowed for statistical purposes, while the Cross Objection of the assessee is dismissed

ITA 1885/KOL/2014[2005-2006]Status: DisposedITAT Kolkata05 Aug 2016AY 2005-2006

Bench: Shri P.M. Jagtap

Section 147Section 148Section 56Section 80PSection 80P(2)

…in Government Securities with SBI/RBI and these securities could not be withdrawn by the said bank without any special circumstances. After considering the decisions of Hon'ble Supreme Court in the case of Madhya Pradesh Co-operative Bank Ltd. vs. ACIT [1996] 218 ITR 438 (SC) and in the case of CIT vs. Karnataka State Co-Operative Apex Bank [2001] 251 ITR 194 (SC) and also after considering the provisions of Section 24 of the Banking Regulation Act, the Assessing Officer came to the conclusion that as per Section 24 of the said Act the maximum limit had been fixed at 40% of the total demand and time liabilities a…

Commissioner of Income Tax-II vs. M/S The A.P.Mahesh Coop. Urban Bank Ltd

In the result, for the above reasons, these appeals fail and

ITTA/718/2006HC Telangana07 Jun 2011

Bench: V.V.S.RAO,RAMESH RANGANATHAN

Section 260ASection 46Section 80P(2)(a)

…6 ITR 117 (SC) : AIR 1990 SC 1249 11) (1992) 196 ITR 188 (SC) : AIR 1992 SC 1622 : (1992) 3 SCC 78 12) (1993) 204 ITR 412 (SC) : AIR 1993 SC 2529 : (1993) 91 STC 450 (SC) 13) (1960) 39 ITR 114 (SC) : AIR 1960 SC 789 14) (1968) 70 ITR 86 (SC) 15) (1996) 218 ITR 438 (SC) : (1996) 2 SCC 541 16) (1998) 232 ITR 282 (SC) : (1998) 6 SCC 129 : AIR 1999 SC 2955 17) (2008) 306 ITR 392 (SC) : (2008) 9 SCC 337 18) (2002) 255 ITR 423 (SC) : (2009) 17 SCC 620 19) (2003) 63 ITR 63 (P&H) 20) (2010) 3 SCC 223 THE HON’BLE SRI JUSTICE V.V.S.RAO AND THE HON’BLE SRI JUSTICE RAMESH RANGANATHAN INCOME TAX TRIBUNAL APPE…

Commissioner of Income Tax -II vs. The Agrasen Coop. Urban Bank Ltd

In the result, for the above reasons, these appeals fail and

ITTA/711/2006HC Telangana07 Jun 2011

Bench: V.V.S.RAO,RAMESH RANGANATHAN

Section 260ASection 46Section 80P(2)(a)

…6 ITR 117 (SC) : AIR 1990 SC 1249 11) (1992) 196 ITR 188 (SC) : AIR 1992 SC 1622 : (1992) 3 SCC 78 12) (1993) 204 ITR 412 (SC) : AIR 1993 SC 2529 : (1993) 91 STC 450 (SC) 13) (1960) 39 ITR 114 (SC) : AIR 1960 SC 789 14) (1968) 70 ITR 86 (SC) 15) (1996) 218 ITR 438 (SC) : (1996) 2 SCC 541 16) (1998) 232 ITR 282 (SC) : (1998) 6 SCC 129 : AIR 1999 SC 2955 17) (2008) 306 ITR 392 (SC) : (2008) 9 SCC 337 18) (2002) 255 ITR 423 (SC) : (2009) 17 SCC 620 19) (2003) 63 ITR 63 (P&H) 20) (2010) 3 SCC 223 THE HON’BLE SRI JUSTICE V.V.S.RAO AND THE HON’BLE SRI JUSTICE RAMESH RANGANATHAN INCOME TAX TRIBUNAL APPE…

The Commissioner of Income Tax-II vs. The Andhra Bank Employees Co.Operative Bank Limited

In the result, for the above reasons, these appeals fail and

ITTA/243/2007HC Telangana07 Jun 2011

Bench: V.V.S.RAO,RAMESH RANGANATHAN

Section 260ASection 46Section 80P(2)(a)

…6 ITR 117 (SC) : AIR 1990 SC 1249 11) (1992) 196 ITR 188 (SC) : AIR 1992 SC 1622 : (1992) 3 SCC 78 12) (1993) 204 ITR 412 (SC) : AIR 1993 SC 2529 : (1993) 91 STC 450 (SC) 13) (1960) 39 ITR 114 (SC) : AIR 1960 SC 789 14) (1968) 70 ITR 86 (SC) 15) (1996) 218 ITR 438 (SC) : (1996) 2 SCC 541 16) (1998) 232 ITR 282 (SC) : (1998) 6 SCC 129 : AIR 1999 SC 2955 17) (2008) 306 ITR 392 (SC) : (2008) 9 SCC 337 18) (2002) 255 ITR 423 (SC) : (2009) 17 SCC 620 19) (2003) 63 ITR 63 (P&H) 20) (2010) 3 SCC 223 THE HON’BLE SRI JUSTICE V.V.S.RAO AND THE HON’BLE SRI JUSTICE RAMESH RANGANATHAN INCOME TAX TRIBUNAL APPE…

Commissioner of Income Tax-II, Hyderabad vs. M/s. The A.P.Vardhaman(Mahila)Cooperative Urban

In the result, for the above reasons, these appeals fail and

ITTA/715/2006HC Telangana07 Jun 2011

Bench: V.V.S.RAO,RAMESH RANGANATHAN

Section 260ASection 46Section 80P(2)(a)

…6 ITR 117 (SC) : AIR 1990 SC 1249 11) (1992) 196 ITR 188 (SC) : AIR 1992 SC 1622 : (1992) 3 SCC 78 12) (1993) 204 ITR 412 (SC) : AIR 1993 SC 2529 : (1993) 91 STC 450 (SC) 13) (1960) 39 ITR 114 (SC) : AIR 1960 SC 789 14) (1968) 70 ITR 86 (SC) 15) (1996) 218 ITR 438 (SC) : (1996) 2 SCC 541 16) (1998) 232 ITR 282 (SC) : (1998) 6 SCC 129 : AIR 1999 SC 2955 17) (2008) 306 ITR 392 (SC) : (2008) 9 SCC 337 18) (2002) 255 ITR 423 (SC) : (2009) 17 SCC 620 19) (2003) 63 ITR 63 (P&H) 20) (2010) 3 SCC 223 THE HON’BLE SRI JUSTICE V.V.S.RAO AND THE HON’BLE SRI JUSTICE RAMESH RANGANATHAN INCOME TAX TRIBUNAL APPE…

Madhya Pradesh Co-operative Bank Ltd. v. ACIT (218 ITR 438) — Cited in 5 Judgments | BharatTax