Mavilayi Service Co-operative Bank Ltd. and Others v. Commissioner of Income Tax, Calicut and Another (2021 SCC OnLine SC 16)

Q: What is Mavilayi Service Co-operative Bank Ltd. and Others v. Commissioner of Income Tax, Calicut and Another authority for?

The Supreme Court's decision in Mavilayi Service Co-operative Bank Ltd. resolves a precedential conflict regarding the deductions primary agricultural credit societies can claim under section 80P(2)(a)(i) of the Income Tax Act, post the introduction of section 80P(4).

Q: How many judgments cite Mavilayi Service Co-operative Bank Ltd. and Others v. Commissioner of Income Tax, Calicut and Another?

19 judgments on BharatTax cite Mavilayi Service Co-operative Bank Ltd. and Others v. Commissioner of Income Tax, Calicut and Another (2021 SCC OnLine SC 16), spanning 2021 to 2022.

Laxmi Venkatesh Credit Co Operative Society Ltd vs. Assessing Officer

WP/8417/2022HC Karnataka20 Apr 2022

Bench: The Hon’Ble Mr. Justice B. M. Shyam Prasad

Section 260ASection 27(1)(c)

…IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 20TH DAY OF APRIL, 2022 BEFORE THE HON’BLE MR. JUSTICE B. M. SHYAM PRASAD WRIT PETITION NO.8417/2022 (T-IT) BETWEEN : LAXMI VENKATESH CREDIT CO-OPERATIVE SOCIETY LTD., 1ST FLOOR, SUNANDA DEVADAS TOWER, P.P.C ROAD, UDUPI TALUK AND DISTRICT – 576 101. REP. BY ITS SECRETARY MR MURALIDHAR RAO, REGISTERED UNDER THE KARNATAKA CO-OPERATIVE SOCIETIES ACT, 1959. ... PETITIONER (BY SRI.MAHESH.R.UPPIN, ADVOCATE) AND : 1. ASSESSING OFFICER, NATIONAL FACELESS ASSESSMENT CENTRE, NEW DELHI – 110 002. 2. INCOME TAX OFFI…

Jumbo Techno Services Pvt Ltd., Mumbai vs. Asst CIT 3 (3), Mumbai

In the result, assessee’s appeal is allowed

ITA 6802/MUM/2019[2010-11]Status: DisposedITAT Mumbai03 Feb 2022AY 2010-11

Bench: Shri Shamim Yahya (Am) & Shri Rahul Chaudhary (Jm) I.T.A. No. 6802/Mum/2019 (Assessment Year 2010-11) Vs. Acit-3(3) Jumbo Techno Services Ltd. 171, C Wing, Mittal Court Aaykar Bhawan Nariman Point M.K.Road Mumbai-400 021 Mumbai-400 020 Pan : Aabcj8752C (Appellant) (Respondent) Shri Aakash Marthak Assessee By Department By Shri S.N.Kabra Date Of Hearing 01.02.2022 Date Of Pronouncement 03.02.2022

Section 271(1)(c)Section 274Section 80P(2)(a)Section 80P(4)

…IN THE INCOME TAX APPELLATE TRIBUNAL “F” Bench, Mumbai Before Shri Shamim Yahya (AM) & Shri Rahul Chaudhary (JM) I.T.A. No. 6802/Mum/2019 (Assessment Year 2010-11) Vs. ACIT-3(3) Jumbo Techno Services Ltd. 171, C Wing, Mittal court Aaykar Bhawan Nariman Point M.K.Road Mumbai-400 021 Mumbai-400 020 PAN : AABCJ8752C (Appellant) (Respondent) Shri Aakash Marthak Assessee by Department by Shri S.N.Kabra Date of Hearing 01.02.2022 Date of Pronouncement 03.02.2022 O R D E R Per Shamim Yahya (AM) :- This appeal by the Assessee is directed against the order of learned Commissioner of Income-tax(Appeals)-8 dated 07.06.2…

Shorline Hotel P. Ltd., Mumbai vs. Dy CIT- CC-1(2), Mumbai

In the result, all these appeals by the assessee stand partly allowed

ITA 253/MUM/2021[2009-10]Status: DisposedITAT Mumbai18 Jan 2022AY 2009-10

Bench: Shri Shamim Yahya (Am) & Shri Amarjit Singh (Jm)

Section 271(1)(c)Section 80P(2)(a)Section 80P(4)

…IN THE INCOME TAX APPELLATE TRIBUNAL “E” Bench, Mumbai Before Shri Shamim Yahya (AM) & Shri Amarjit Singh (JM) I.T.A. Nos. 253 to 257/Mum/2021 (Assessment Years 2009-10 to 2013-14) Vs. DCIT,CC-1(2) Shoreline Hotel Pvt.Ltd. 29, Dar-Ul-Habib, Old CGO building, M. Marine Drive K.Road Churchgate Mumbai-400 020 Mumbai-400 020 PAN : AABCS1380B (Appellant) (Respondent) Shri Vijay Mehta Assessee by Department by Shri B.K.Bagchi Date of Hearing 22.11.2021 Date of Pronouncement 18 . 01.2022 O R D E R Per Shri Shamim Yahya (AM) :- These are appeals by the assessee against respective orders of learned Commissioner…

M/S Apace Realty, Thane vs. ITO Ward 2(1), Kalyan

In the result, both the assessee’s appeals are allowed

ITA 607/MUM/2020[2015-16]Status: DisposedITAT Mumbai14 Dec 2021AY 2015-16

Bench: Shri Shamim Yahya

Section 271GSection 92Section 92BSection 92DSection 92D(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” Bench, Mumbai Before Shri Shamim Yahya, Accountant Member I.T.A. No. 607 & 608/Mum/2020 (Assessment Years 2015-16) Vs. ITO,Ward-2(1) Apace Realty Plot No.30, Jeevan Deep Kalyan Apartment, Station Road Mumbai-421 306 Ambernath East Thane-421 501 PAN : AAYFA5948D (Appellant) (Respondent) Assessee by Shri Niraj D. Sheth Department by Ms. Smita Verma Date of Hearing 12.10.2021 Date of Pronouncement 14 .12.2021 O R D E R Per Shri Shamim Yahya (AM) :- These appeals by the Assessee are directed against the respective orders of the learned Commissioner of Income Tax (A…

Shri Rajendra P. Jain, Mumbai vs. Dycit, Central Cir.-1(3), Mumbai

In the result, assessee’s appeals are allowed

ITA 190/MUM/2021[2013-14]Status: DisposedITAT Mumbai08 Dec 2021AY 2013-14

Bench: Shri Shamim Yahya (Am) & Shri Laliet Kumar (Jm) I.T.A. Nos. 190 To 192/Mum/2021 (Assessment Years : 2012-13,2013-14 & 2014-15) Rajendra P.Jain Dcit,Cc-1(3) Vs. A-1605, Samarpan 905, 9Th Floor Exotica, Off.Dattapada Old Cgo Building Road, Behind Metro Mall, Prathishta Bhawan Borivali(E) M.K.Road, Mumbai-400 066 Mumbai-400 020 Pan : Abhpj0579P (Appellant) (Respondent)

Section 132(1)Section 143(3)Section 153Section 153ASection 271Section 271(1)Section 271(1)(C)Section 271(1)(c)

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” Bench, Mumbai Before Shri Shamim Yahya (AM) & Shri Laliet Kumar (JM) I.T.A. Nos. 190 to 192/Mum/2021 (Assessment Years : 2012-13,2013-14 & 2014-15) Rajendra P.Jain DCIT,CC-1(3) Vs. A-1605, Samarpan 905, 9th Floor Exotica, Off.Dattapada Old CGO Building Road, Behind Metro Mall, Prathishta Bhawan Borivali(E) M.K.Road, Mumbai-400 066 Mumbai-400 020 PAN : ABHPJ0579P (Appellant) (Respondent) Assessee by Shri Vimal Punmiya Department by Smt. R.M.Madhvi Date of Hearing 30.11.2021 Date of Pronouncement 08 .12.2021 O R D E R Per Shri Shamim Yahya(A.M):- These Assessee’s appeal…

Sagar Credit Co-Operative Society Ltd vs. Commissioner of Income Tax (Appeals)

Appeal is disposed off within a period of four months

WP/18342/2021HC Karnataka08 Oct 2021

Bench: The Hon'Ble Mr.Justice S. Sunil Dutt Yadav Writ Petition No.18342/2021 (T-It) Between: Sagar Credit Co-Operative Society Ltd., Main Road, N.H.17, Byndoor, Kundapura Taluk, Udupi District - 576 214 Represented By Chief Executive Officer.

…1 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 8TH DAY OF OCTOBER 2021 BEFORE THE HON'BLE MR.JUSTICE S. SUNIL DUTT YADAV WRIT PETITION No.18342/2021 (T-IT) Between: Sagar Credit Co-operative Society Ltd., Main Road, N.H.17, Byndoor, Kundapura Taluk, Udupi District - 576 214 Represented by Chief Executive Officer. … Petitioner (By Sri Mahesh R. Uppin, Advocate) And: 1. Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, Room No.356, C.R.Building, I.P. Estate, New Delhi - 110 002. 2. Income Tax Officer, Ward-2, Aayakar Bhavan,…

Dy CIT CC 4 (1), Mumbai vs. Centaur Merchantile Pvt Ltd., Mumbai

In the result, revenue’s appeals are dismissed

ITA 324/MUM/2020[2008-09]Status: DisposedITAT Mumbai20 Sept 2021AY 2008-09

Bench: Shri Shamim Yahya (Am) & Shri Ravish Sood (Jm)

Section 132(1)Section 132(4)Section 143(3)Section 271(1)(c)

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” Bench, Mumbai Before Shri Shamim Yahya (AM) & Shri Ravish Sood (JM) I.T.A. Nos. 324,325 & 326/Mum/2020 (Assessment Years : 2008-09,2009-10 & 2010-11) DCIT,CC-4(1) Centaur Merchantile Pvt.Ltd. Vs. Room NO.1918, 10th Floor, 215 Atrium 19th Floor, Andheri Kurla Road Air India Building Andheri(E) Nariman Point Mumbai-400 059 Mumbai-400 021 PAN : AACCC4199F (Appellant) (Respondent) Assessee by Shri Vijay Mehta Department by Shri Jasbir Singh Chauhan Date of Hearing 07/09/2021 Date of Pronouncement 20 /09/2021 O R D E R Per Shamim Yahya (AM) :- These are Revenue’s appeal…