Perinthalmanna Service Co-operative Bank Ltd. v. ITO

49 Taxmann.com 438High Court2014#25124 most cited
3

judgments rely on this decision, according to BharatTax’s citation analysis of 348,607 Indian tax judgments — from 2024 to 2025.

Sections most often in play

Section 1949Section 80PSection 80P(2)(a)(i)Section 80P(4)Section 133(6)Section 143(3)Section 194ASection 194A(3)(V)

Issues it is cited on

personindiatotal incomebusinessinterest

Judgments citing Perinthalmanna Service Co-operative Bank Ltd. v. ITO

Avinissery Service Co-Operative Bank Ltd, Thrissur vs. The Income Tax Officer Ward 2(1), Thrissur

ITA 569/COCH/2025[2016-17]Status: DisposedITAT Cochin27 Oct 2025AY 2016-17
Section 143(3)Section 250Section 5Section 80Section 80P

…## **IN THE INCOME TAX APPELLATE TRIBUNAL "DB" BENCH, COCHIN** ## **SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER SHRI RAHUL CHAUDHARY, JUDICIAL MEMBER** ## **ITA No.556 & 569/COCH/2025 (Assessment Year:2016-2017)** #### **Avinissery Service Co-operative Bank Ltd** Anakallu, P.O. Avinissery Thrissur 680306, Thrissur, Kerala - 680306 [PAN: AACAA0093Q] **…………. Appellant** **Income Tax Department Office of The Income Tax Officer ward 2(1),** **Thrissur,** Aayakar Bhavan, Municipal Office Rd, Sakthan Thampuran Nagar, Thrissur, Kerala- 680001, Thrissur, **…………. Respondent** Vs **Appearance** For the Appellant…

Income Tax Officer, Income Tax Mumbai vs. State Bank of India Employees M.S. Patel Co-Op Credit Society Ltd, Mumbai

In the result, the appeal of the revenue is dismissed

ITA 3995/MUM/2023[2016-17]Status: DisposedITAT Mumbai23 Sept 2024AY 2016-17

Bench: Shri Amarjit Singh & Shri Rahul Chaudhary

For Appellant: Shri Hemant ShahFor Respondent: Smt. Smiti Samant, CIT, DR
Section 194ASection 194A(3)(V)Section 56Section 80PSection 80P(2)Section 80P(2)(a)Section 80P(2)(d)Section 8O

…IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH “G”, MUMBAI BEFORE SHRI AMARJIT SINGH, ACCOUNTANT MEMBER AND SHRI RAHUL CHAUDHARY, JUDICIAL MEMBER ITA No.3995/Mum/2023 Assessment Year: 2016-17 Income Tax Officer, Ward-26(2)(1), Mumbai VS State Bank of India Employees M.S. Patel Co-op Credit Society Ltd. 3rd Floor, State Bank Building, SBI Mumbai Main Branch, Samachar Marg, Near Horniman Circle, Fort, Mumbai-400023. PAN:AAAAS 9621 A (Respondent) (Appellant) Present for: Assessee by : Shri Hemant Shah Revenue by : Smt. Smiti Samant, CIT, DR Date of Hearing : 11.07.2024 Date of Pronouncement : 23.09.2024 ORDER P…

M/S. Ganga Electricals, Nashik vs. Principal Commissioner of Income-Tax.-1, Nashik

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

ITA 215/PUN/2022[2017-18]Status: DisposedITAT Pune26 Jul 2024AY 2017-18

Bench: Shri Rama Kanta Panda & Ms. Astha Chandra

For Appellant: Shri Sanket M. JoshiFor Respondent: Shri Pankaj Kumar
Section 142(1)Section 143(2)Section 143(3)Section 263

…grounds raised by the assessee be allowed. 18. The ld. DR on the other hand while supporting the order of the Pr.CIT relied on the various decisions : „1. Hon'ble High Court of Kerala in case of Perinthalmanna Services Co- operative Bank Ltd. Vs ITO [2014] 49 Taxmann.com 438 (KERALA)/[2014] 363 ITR 268 (Kerala) [31-01-2014] 2. Hon'ble High Court of Madras in case of Ashok Leyland Ltd. Vs CIT [002] 125 Taxman 965 (Madras) / [2003] 260 ITR 599 (Madras) / [2003] 181 CTR 332 (Madras) [30-09-2002] 3. Hon'ble High Court of Madras in case of CIT Vs Neyveli Lignite Corporation Ltd. [2001] 118 Taxman 230 (Madras) / [20…

Perinthalmanna Service Co-operative Bank Ltd. v. ITO (49 Taxmann.com 438) — Cited in 3 Judgments | BharatTax