Pr. Commissioner of Income Tax and Anr. v. Totagars Cooperative Sale Society (201 7)J$

92 ITR 74Reported decision#21732 most cited
4

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2022 to 2022.

Issues it is cited on

section 143(l)(a)section 80(p)section 115jcsection 80(p)(2)section 80(p)(2)(d)section 2(19)section 234csection 80p(4)interest u/s 234binterest under section 234bgross total incomesection 80p(2)(d)

Judgments citing Pr. Commissioner of Income Tax and Anr. v. Totagars Cooperative Sale Society (201 7)J$

M/S JAL RATAN DEEP CO-OPERATIVE HOUSING SOCIETY,MUMBAI vs. ITO WARD 31(2)(1), MUMBAI

ITA 2351/MUM/2022[2020-21]Status: DisposedITAT Mumbai01 Nov 2022AY 2020-21

Bench: Shri Kuldip Singh ()

Section 1Section 115JSection 143Section 250Section 80Section 80P(2)(d)

…dated 27.09.2017. (iv). Kaliandas Udyog Bhavan Pemlses Co-op. Society Ltd. Vs. ITO, 21(2)(1), Mumbai. We further find that the Hon'ble High Court of Karnataka in the case of Pr. Commissioner of Income Tax and Anr. Vs. Totagars Cooperative Sale Society (2017) 392 ITR 74 (Karn) and Hon"ble High Court of Gujarat in the case of State Bank Of India Vs CIT (2016) 389 ITR 578 (Guj), had held, that the interest income earned by the assessee on its investments with a co-operative bank would be eligible for claim of deduction under Sec. 8_(W(2)(d) of the Act. Still further, we find that the CBDT Circular No. 14, dated 28.1…

M/S JAL RATAN DEEP CO-OPERATIVE HOUSING SOCIETY,MUMBAI vs. ITO WARD 31(2)(1), MUMBAI

ITA 2350/MUM/2022[2017-18]Status: DisposedITAT Mumbai01 Nov 2022AY 2017-18

Bench: Shri Kuldip Singh ()

Section 1Section 115JSection 143Section 250Section 80Section 80P(2)(d)

…dated 27.09.2017. (iv). Kaliandas Udyog Bhavan Pemlses Co-op. Society Ltd. Vs. ITO, 21(2)(1), Mumbai. We further find that the Hon'ble High Court of Karnataka in the case of Pr. Commissioner of Income Tax and Anr. Vs. Totagars Cooperative Sale Society (2017) 392 ITR 74 (Karn) and Hon"ble High Court of Gujarat in the case of State Bank Of India Vs CIT (2016) 389 ITR 578 (Guj), had held, that the interest income earned by the assessee on its investments with a co-operative bank would be eligible for claim of deduction under Sec. 8_(W(2)(d) of the Act. Still further, we find that the CBDT Circular No. 14, dated 28.1…

M/S JAL RATAN DEEP CO-OPERATIVE HOUSING SOCIETY,MUMBAI vs. ITO WARD 31(2)(1), MUMBAI

ITA 2349/MUM/2022[2016-17]Status: DisposedITAT Mumbai01 Nov 2022AY 2016-17

Bench: Shri Kuldip Singh ()

Section 1Section 115JSection 143Section 250Section 80Section 80P(2)(d)

…dated 27.09.2017. (iv). Kaliandas Udyog Bhavan Pemlses Co-op. Society Ltd. Vs. ITO, 21(2)(1), Mumbai. We further find that the Hon'ble High Court of Karnataka in the case of Pr. Commissioner of Income Tax and Anr. Vs. Totagars Cooperative Sale Society (2017) 392 ITR 74 (Karn) and Hon"ble High Court of Gujarat in the case of State Bank Of India Vs CIT (2016) 389 ITR 578 (Guj), had held, that the interest income earned by the assessee on its investments with a co-operative bank would be eligible for claim of deduction under Sec. 8_(W(2)(d) of the Act. Still further, we find that the CBDT Circular No. 14, dated 28.1…

M/S JAL RATAN DEEP CO-OPERATIVE HOUSING SOCIETY,MUMBAI vs. ITO WARD 31(2)(1), MUMBAI

ITA 2348/MUM/2022[201-15]Status: DisposedITAT Mumbai01 Nov 2022

Bench: Shri Kuldip Singh ()

Section 1Section 115JSection 143Section 250Section 80Section 80P(2)(d)

…ated 27.09.2017. (iv). Kaliandas Udyog Bhavan Pemlses Co-op. Society Ltd. Vs. ITO, 21(2)(1), Mumbai. We further find that the Hon'ble High Court of Karnataka in the case of Pr. Commissioner of Income Tax and Anr. Vs. Totagars Cooperative Sale Society (2017) 392 ITR 74 (Karn) and Hon"ble High Court of Gujarat in the case of State Bank Of India Vs CIT (2016) 389 ITR 578 (Guj), had held, that the interest income earned by the assessee on its investments with a co-operative bank would be eligible for claim of deduction under Sec. 8_(W(2)(d) of the Act. Still further, we find that the CBDT Circular No. 14, dated 28.1…

Pr. Commissioner of Income Tax and Anr. v. Totagars Cooperative Sale Society (201 7)J$ (92 ITR 74) — Cited in 4 Judgments | BharatTax