Pr. COT v. Baroda Uttar Pradesh Gramin Bank

447 ITR 218High Court2022#14210 most cited
7

judgments rely on this decision, according to BharatTax’s citation analysis of 348,631 Indian tax judgments — from 2023 to 2025.

Issues it is cited on

section 36(l)(vii)section 2(u)section 23asection 2(c)section 36(l)section 36(1)(viia)section 36(1)(vii)section 22section 80p(2)(a)amalgamationsection 80p(2)(a)(i)section 80p(2)

Judgments citing Pr. COT v. Baroda Uttar Pradesh Gramin Bank

Superfine Hotels Private Limited, Jaipur vs. Deputy Commissioner of Income Tax, Circle-6, Jaipur

In the result, appeal of the assessee is partly allowed

ITA 1502/JPR/2024[2015-16]Status: DisposedITAT Jaipur22 Apr 2025AY 2015-16
For Appellant: Shri S.L. Poddar, Adv. &For Respondent: Shri P.P. Meena, CIT
Section 250Section 271(1)(c)Section 35A

…आयकर अपीलीय अधिकरण, जयपुर न्यायपीठ, जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,"B" JAIPUR डा० एस. सीतालक्ष्मी, न्यायिक सदस्य एवं श्री राठौड़ कमलेश जयन्तभाई, लेखा सदस्य के समक्ष BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM आयकर अपील सं./ITA. No. 1502/JPR/2024 निर्धारण वर्ष / Assessment Years : 2015-16 Superfine Hotels Pvt. Ltd. 2nd Floor, J-13, Lal Kothi Yojna, Nehru Sahakar Marge, jaipur. बनाम Vs. Deputy Commissioner of Income Tax, Circle6, Jaipur. स्थायी लेखा सं./ जीआईआर सं./PAN/GIR No.: AALCS0201P अपीलार्थी / Appellant प्रत्यर्थी / Respondent निर्धारिती की ओर से / Assess…

M.G.B. Gramin Bank (Through Successor Rajasthanmarudhara Gramin Bank), Jodhpur vs. Additional CIT, Pali

Appeals are disposed off in the terms indicated as above

ITA 521/JODH/2018[2013-14]Status: DisposedITAT Jodhpur10 Nov 2023AY 2013-14

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

For Appellant: Sh. Goutam Chand Baid, C.AFor Respondent: Sh. Lovish Kumar, CIT-DR
Section 143(3)Section 147Section 148Section 14ASection 263Section 36(1)(viia)

…x Act, 1961 as the assessee is eligible for same in light of judgment of Hon’ble 18 ITA Nos. 504/Jodh/20218 &Ors. Asstt. CIT v. Rajasthan Marudhara Gramin Bank &Ors. Allahabad High Court in the course of Pr. COT vs. Baroda Uttar Pradesh Gramin Bank [2022] 447 ITR 218 (All.).” 12.1 The Hon’ble Apex Court in the latest judgment in the case of “Kerala State Co-Operative Agricultural & Rural Development Bank Ltd. v. Assessing Officer”, [2023] 154 taxmann.com 305 (SC) has observed as under: “15.13. Further, under the provisions of the State Act, 1984, 'agricultural and rural development bank' means the Kera/a…

M.G.B. Gramin Bank (Through Successor Rajasthanmarudhara Gramin Bank), Jodhpur vs. Additional CIT, Pali

Appeals are disposed off in the terms indicated as above

ITA 520/JODH/2018[2012-13]Status: DisposedITAT Jodhpur10 Nov 2023AY 2012-13

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

For Appellant: Sh. Goutam Chand Baid, C.AFor Respondent: Sh. Lovish Kumar, CIT-DR
Section 143(3)Section 147Section 148Section 14ASection 263Section 36(1)(viia)

…x Act, 1961 as the assessee is eligible for same in light of judgment of Hon’ble 18 ITA Nos. 504/Jodh/20218 &Ors. Asstt. CIT v. Rajasthan Marudhara Gramin Bank &Ors. Allahabad High Court in the course of Pr. COT vs. Baroda Uttar Pradesh Gramin Bank [2022] 447 ITR 218 (All.).” 12.1 The Hon’ble Apex Court in the latest judgment in the case of “Kerala State Co-Operative Agricultural & Rural Development Bank Ltd. v. Assessing Officer”, [2023] 154 taxmann.com 305 (SC) has observed as under: “15.13. Further, under the provisions of the State Act, 1984, 'agricultural and rural development bank' means the Kera/a…

M.G.B. Gramin Bank (Through Successor Rajasthanmarudhara Gramin Bank), Jodhpur vs. ACIT, Pali

Appeals are disposed off in the terms indicated as above

ITA 519/JODH/2018[2011-12]Status: DisposedITAT Jodhpur10 Nov 2023AY 2011-12

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

For Appellant: Sh. Goutam Chand Baid, C.AFor Respondent: Sh. Lovish Kumar, CIT-DR
Section 143(3)Section 147Section 148Section 14ASection 263Section 36(1)(viia)

…x Act, 1961 as the assessee is eligible for same in light of judgment of Hon’ble 18 ITA Nos. 504/Jodh/20218 &Ors. Asstt. CIT v. Rajasthan Marudhara Gramin Bank &Ors. Allahabad High Court in the course of Pr. COT vs. Baroda Uttar Pradesh Gramin Bank [2022] 447 ITR 218 (All.).” 12.1 The Hon’ble Apex Court in the latest judgment in the case of “Kerala State Co-Operative Agricultural & Rural Development Bank Ltd. v. Assessing Officer”, [2023] 154 taxmann.com 305 (SC) has observed as under: “15.13. Further, under the provisions of the State Act, 1984, 'agricultural and rural development bank' means the Kera/a…

M.G.B. Gramin Bank (Through Successor Rajasthanmarudhara Gramin Bank), Jodhpur vs. ACIT, Pali

Appeals are disposed off in the terms indicated as above

ITA 518/JODH/2018[2010-11]Status: DisposedITAT Jodhpur10 Nov 2023AY 2010-11

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

For Appellant: Sh. Goutam Chand Baid, C.AFor Respondent: Sh. Lovish Kumar, CIT-DR
Section 143(3)Section 147Section 148Section 14ASection 263Section 36(1)(viia)

…x Act, 1961 as the assessee is eligible for same in light of judgment of Hon’ble 18 ITA Nos. 504/Jodh/20218 &Ors. Asstt. CIT v. Rajasthan Marudhara Gramin Bank &Ors. Allahabad High Court in the course of Pr. COT vs. Baroda Uttar Pradesh Gramin Bank [2022] 447 ITR 218 (All.).” 12.1 The Hon’ble Apex Court in the latest judgment in the case of “Kerala State Co-Operative Agricultural & Rural Development Bank Ltd. v. Assessing Officer”, [2023] 154 taxmann.com 305 (SC) has observed as under: “15.13. Further, under the provisions of the State Act, 1984, 'agricultural and rural development bank' means the Kera/a…

M.G.B. Gramin Bank (Through Successor Rajasthanmarudhara Gramin Bank), Jodhpur vs. ACIT, Pali

Appeals are disposed off in the terms indicated as above

ITA 517/JODH/2018[2007-08]Status: DisposedITAT Jodhpur10 Nov 2023AY 2007-08

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

For Appellant: Sh. Goutam Chand Baid, C.AFor Respondent: Sh. Lovish Kumar, CIT-DR
Section 143(3)Section 147Section 148Section 14ASection 263Section 36(1)(viia)

…x Act, 1961 as the assessee is eligible for same in light of judgment of Hon’ble 18 ITA Nos. 504/Jodh/20218 &Ors. Asstt. CIT v. Rajasthan Marudhara Gramin Bank &Ors. Allahabad High Court in the course of Pr. COT vs. Baroda Uttar Pradesh Gramin Bank [2022] 447 ITR 218 (All.).” 12.1 The Hon’ble Apex Court in the latest judgment in the case of “Kerala State Co-Operative Agricultural & Rural Development Bank Ltd. v. Assessing Officer”, [2023] 154 taxmann.com 305 (SC) has observed as under: “15.13. Further, under the provisions of the State Act, 1984, 'agricultural and rural development bank' means the Kera/a…

ACIT, Circle, Pali vs. M/S. Rajasthan Marudhara Gramin Bank, Jodhpur

Appeals are disposed off in the terms indicated as above

ITA 504/JODH/2018[2010-11]Status: DisposedITAT Jodhpur10 Nov 2023AY 2010-11

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

For Appellant: Sh. Goutam Chand Baid, C.AFor Respondent: Sh. Lovish Kumar, CIT-DR
Section 143(3)Section 147Section 148Section 14ASection 263Section 36(1)(viia)

…x Act, 1961 as the assessee is eligible for same in light of judgment of Hon’ble 18 ITA Nos. 504/Jodh/20218 &Ors. Asstt. CIT v. Rajasthan Marudhara Gramin Bank &Ors. Allahabad High Court in the course of Pr. COT vs. Baroda Uttar Pradesh Gramin Bank [2022] 447 ITR 218 (All.).” 12.1 The Hon’ble Apex Court in the latest judgment in the case of “Kerala State Co-Operative Agricultural & Rural Development Bank Ltd. v. Assessing Officer”, [2023] 154 taxmann.com 305 (SC) has observed as under: “15.13. Further, under the provisions of the State Act, 1984, 'agricultural and rural development bank' means the Kera/a…

Pr. COT v. Baroda Uttar Pradesh Gramin Bank (447 ITR 218) — Cited in 7 Judgments | BharatTax