Pr.CIT v. Sahyadri Co-operative Credit Society Ltd.

301 Taxmann 36High Court2024#2508 most cited
46

judgments rely on this decision, according to BharatTax’s citation analysis of 366,005 Indian tax judgments — from 2024 to 2026.

Sections most often in play

Section 80P(2)(a)(i)Section 80P(2)(d)Section 80PSection 250Section 143(3)Section 80P(4)Section 144BSection 56
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Issues it is cited on

section 80(p)(4)section 63section 64section 80(p)(2)section 80hhesection 80p(2)(b)section 80p(2)(a)section 80p(4)profits and gains of business or professionsection 80p(2)(c)section 80p(2)(a)(i)section 80p(2)(d)

Judgments citing Pr.CIT v. Sahyadri Co-operative Credit Society Ltd.

D.S.K. Madhuban (Wing A&B) Co-Op Housing Society Lid, Mumbai vs. ITO 41(1)(1), Mumbai

In the result the appeal filed by the assessee stands partly allowed for statistical purposes

ITA 6382/MUM/2024[2020-21]Status: DisposedITAT Mumbai18 Feb 2025AY 2020-21

Bench: Hon’Ble Shri Sandeep Gosain

Section 143(1)Section 250Section 43BSection 80

…IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH MUMBAI BEFORE HON’BLE SHRI SANDEEP GOSAIN, JUDICIAL MEMBER ITA No. 6382 & 6383/Mum/2024 (Assessment Years: 2020-21 & 2023-24) Vs. ITO – 41(1)(1) DSK Madhuban (Wing Kautilya Bhavan, BKC A&B) Co-op Housing Bandra Mumbai. Society Ltd., DSK Madhuban CHSL, Mehra Industrial Estate, Andheri – Kurla Road, Sakinaka, Andheri East PAN/GIR No. AABAD1133D (Applicant) (Respondent) Assessee by Shri Shri Haridas Bhat Revenue by Shri Sunil Agawane, Sr. DR Date of Hearing 29.01.2025 Date of Pronouncement 18.02.2025 आदेश / ORDER PER SANDEEP GOSAIN, JM: The present appeals have bee…

Mannam Service Co-Operative Bank Ltd, Ernakulam vs. ITO, Ernakulam

In the result, the appeal filed by the assessee is allowed for statistical purposes

ITA 667/COCH/2024[2020-21]Status: DisposedITAT Cochin22 Jan 2025AY 2020-21

Bench: Shri Inturi Rama Rao & Shri Prakash Chand Yadav

For Appellant: --- None ---For Respondent: Smt.Leena Lal, Sr.AR
Section 56Section 80HSection 80PSection 80P(2)(a)

…IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH, COCHIN Before Shri Inturi Rama Rao, Accountant Member & Shri Prakash Chand Yadav, Judicial Member ITA No.667/Coch/2024 : Asst.Year 2020-2021 Mannam Service Co-operative The Income Tax Officer Bank Limited No.E-277 Ward - 2 v. Mannam P.O., North Paravur Aluva. Ernakulam – 683 520. PAN : AAAAM8814B. (Appellant) (Respondent) Appellant by : --- None --- Respondent by : Smt.Leena Lal, Sr.AR Date of Pronouncement : 22.01.2025 Date of Hearing : 08.01.2025 O R D E R Per Prakash Chand Yadav, JM : The present appeal of the assessee is arising from the order of the learned…

Ayyanad Service Cooperative Bank Limited No 2565, Ernakulam vs. DCIT Corporate Cir 1(1), Ernakulam

In the result, the appeal filed by the assessee is allowed for statistical purposes

ITA 48/COCH/2024[2018-19]Status: DisposedITAT Cochin22 Jan 2025AY 2018-19

Bench: Shri Inturi Rama Rao & Shri Prakash Chand Yadav

For Appellant: Sri.Amaljit CAFor Respondent: Smt.Leenalal, Sr.AR
Section 56Section 80HSection 80PSection 80P(2)(a)Section 80P(2)(d)

…IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH, COCHIN Before Shri Inturi Rama Rao, Accountant Member & Shri Prakash Chand Yadav, Judicial Member ITA No.48/Coch/2024 : Asst.Year 2018-2019 Ayyanad Service Co-operative The Deputy Commissioner of Bank Limited No.2565 Income-tax, v. VAzhakkala, Thrikkakara Corporate Cir.1(1) Ernakulam – 682 030. Ernakulam PAN : AACAA0824B. (Appellant) (Respondent) Appellant by :Sri.Amaljit CA Respondent by : Smt.Leenalal, Sr.AR Date of Pronouncement : 22.01.2025 Date of Hearing : 30.12.2024 O R D E R Per Prakash Chand Yadav, JM : The present appeal of the assessee is arising from…

Pallipuram Service Cooperative Bank Ltd No 1308, Pallippuram vs. ITO, Ward 2, Alappuzha/

In the result, the appeal filed by the assessee is allowed for statistical purposes

ITA 772/COCH/2023[2021-22]Status: DisposedITAT Cochin30 Dec 2024AY 2021-22

Bench: Shri Inturi Rama Rao & Shri Prakash Chand Yadav

For Appellant: Sri.Alex Antony, CAFor Respondent: Smt.Leena Lal, Senior AR
Section 142(1)Section 56Section 80HSection 80PSection 80P(2)(a)Section 80P(2)(d)

…IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH, COCHIN Before Shri Inturi Rama Rao, Accountant Member & Shri Prakash Chand Yadav, Judicial Member ITA No.772/Coch/2023 : Asst.Year 2021-2022 Pallippuram Service Co-operative The Income Tax Officer Bank Limited No.1308 Ward 2 v. Alappuzha. 2/342, Pallippuram P.O. Cherthala, Alappuzha-688541. PAN : AACAP9907E. (Appellant) (Respondent) Appellant by :Sri.Alex Antony, CA Respondent by : Smt.Leena Lal, Senior AR Date of Pronouncement : 30.12.2024 Date of Hearing : 09.12.2024 O R D E R Per Prakash Chand Yadav, JM : The present appeal of the assessee is arising from the…

Trichur Dist Electricity Board Employees Co-Op Society Limited, Thrissur vs. ITO, Ward-2(1), Thrissur

In the result, the appeal filed by the assessee is allowed as indicated above

ITA 496/COCH/2024[2020-2021]Status: DisposedITAT Cochin10 Dec 2024AY 2020-2021

Bench: Shri Inturi Rama Rao & Shri Prakash Chand Yadav

For Appellant: Sri.Arun Raj, AdvocateFor Respondent: Smt.Leena Lal, Senior AR
Section 56Section 80HSection 80PSection 80P(2)(a)Section 80P(2)(d)

…IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH, COCHIN Before Shri Inturi Rama Rao, Accountant Member & Shri Prakash Chand Yadav, Judicial Member ITA No.496/Coch/2024: Asst.Year 2020-2021 Thrissur District Electricity Board The Income Tax Officer Employees Co-op So. Ltd. No.787 Ward 2(1) v. Thrissur. Vaidyudhi Bhavan Kottappuram Thrissur – 680 004. PAN : AAEAT4182H. (Appellant) (Respondent) Appellant by : Sri.Arun Raj, Advocate Respondent by : Smt.Leena Lal, Senior AR Date of Pronouncement : 10.12.2024 Date of Hearing : 21.11.2024 O R D E R Per Prakash Chand Yadav, JM : The present appeal of the assessee is a…

Bharananganam Service Co-Operative Bank Ltd. No. 4150, Bharananganam vs. National E-Assessment Centre, Delhi

In the result, the appeal filed by the assessee is partly allowed for statistical purposes

ITA 470/COCH/2024[2020-2021]Status: DisposedITAT Cochin09 Dec 2024AY 2020-2021

Bench: Shri Inturi Rama Rao & Shri Prakash Chand Yadav

For Appellant: Sri.Josekutty Jacob, CAFor Respondent: Smt.Leena Lal, Senior AR
Section 57Section 80P(2)(a)Section 80P(2)(d)Section 80P(4)Section 8P(2)(a)

…IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH, COCHIN Before Shri Inturi Rama Rao, Accountant Member & Shri Prakash Chand Yadav, Judicial Member ITA No.470/Coch/2024 : Asst.Year 2020-2021 Bharananganam Service Co- The Deputy Commissioner of operative Bank Limited No.4150 Income-tax v. Kottayam. Bharananganam P.O. Kottayam – 686 578. PAN : AAAAT8722H. (Appellant) (Respondent) Appellant by : Sri.Josekutty Jacob, CA Respondent by : Smt.Leena Lal, Senior AR Date of Pronouncement : 09.12.2024 Date of Hearing : 20.11.2024 O R D E R Per Prakash Chand Yadav, JM : The present appeal of the assessee is arising from th…