Prathma Bank v. CIT

52 ITR (Trib) 454Income Tax Appellate Tribunal2015#14264 most cited
7

judgments rely on this decision, according to BharatTax’s citation analysis of 366,005 Indian tax judgments — from 2023 to 2023.

Judgments citing Prathma Bank v. CIT

Assistant Commissioner of Income Tax, Circle-1, Cuddallore vs. M/S Villupuram District Central Cooperative Bank Ltd., Villupuram

In the result, the appeal filed by the Revenue in ITA

ITA 981/CHNY/2020[2008-09]Status: DisposedITAT Chennai18 Oct 2023AY 2008-09

Bench: Shri Mahavir Singh & Shri Manjunatha.G

For Appellant: Shri K. Ravi, AdvocateFor Respondent: Shri N.B. Som, CIT
Section 143(1)Section 143(2)Section 143(3)Section 143(3)(ii)Section 147Section 148Section 36(1)(viia)

…he case of Prathma Bank, supra, We find that there is no discussion about the issue raised by assessee. In the decision of Delhi Tribunal in the case of Prathma Bank, supra, it followed earlier year order in the case of Prathma Bank vs. CIT reported in (2015) 52 ITR (Trib) 454 (Del), wherein the Assessing Officer has allowed the claim of deduction u/s. 36(1)(viia) of the Act as claimed in the books of accounts at 10% of average agricultural advances. The Tribunal recorded the facts as under:- 17. The assessee also furnished the details of monthly average of agricultural advances outstanding in rural branches (cop…

The Villupuram District Central Cooperative Bank Ltd., Villupuram vs. ACIT, Circle-I, Cuddalore

In the result, the appeal filed by the Revenue in ITA

ITA 858/CHNY/2020[2009-10]Status: DisposedITAT Chennai18 Oct 2023AY 2009-10

Bench: Shri Mahavir Singh & Shri Manjunatha.G

For Appellant: Shri K. Ravi, AdvocateFor Respondent: Shri N.B. Som, CIT
Section 143(1)Section 143(2)Section 143(3)Section 143(3)(ii)Section 147Section 148Section 36(1)(viia)

…he case of Prathma Bank, supra, We find that there is no discussion about the issue raised by assessee. In the decision of Delhi Tribunal in the case of Prathma Bank, supra, it followed earlier year order in the case of Prathma Bank vs. CIT reported in (2015) 52 ITR (Trib) 454 (Del), wherein the Assessing Officer has allowed the claim of deduction u/s. 36(1)(viia) of the Act as claimed in the books of accounts at 10% of average agricultural advances. The Tribunal recorded the facts as under:- 17. The assessee also furnished the details of monthly average of agricultural advances outstanding in rural branches (cop…

The Villupuram District Central Cooperative Bank Ltd., Villupuram vs. ACIT, Circle-II, Cuddalore

In the result, the appeal filed by the Revenue in ITA

ITA 857/CHNY/2020[2008-09]Status: DisposedITAT Chennai18 Oct 2023AY 2008-09

Bench: Shri Mahavir Singh & Shri Manjunatha.G

For Appellant: Shri K. Ravi, AdvocateFor Respondent: Shri N.B. Som, CIT
Section 143(1)Section 143(2)Section 143(3)Section 143(3)(ii)Section 147Section 148Section 36(1)(viia)

…he case of Prathma Bank, supra, We find that there is no discussion about the issue raised by assessee. In the decision of Delhi Tribunal in the case of Prathma Bank, supra, it followed earlier year order in the case of Prathma Bank vs. CIT reported in (2015) 52 ITR (Trib) 454 (Del), wherein the Assessing Officer has allowed the claim of deduction u/s. 36(1)(viia) of the Act as claimed in the books of accounts at 10% of average agricultural advances. The Tribunal recorded the facts as under:- 17. The assessee also furnished the details of monthly average of agricultural advances outstanding in rural branches (cop…

The Villupuram District Central Cooperative Bank Ltd., Villupuram vs. DCIT, Villupuram Circle, Villupruam

In the result, the appeal filed by the Revenue in ITA

ITA 856/CHNY/2020[202-13]Status: DisposedITAT Chennai18 Oct 2023

Bench: Shri Mahavir Singh & Shri Manjunatha.G

For Appellant: Shri K. Ravi, AdvocateFor Respondent: Shri N.B. Som, CIT
Section 143(1)Section 143(2)Section 143(3)Section 143(3)(ii)Section 147Section 148Section 36(1)(viia)

…he case of Prathma Bank, supra, We find that there is no discussion about the issue raised by assessee. In the decision of Delhi Tribunal in the case of Prathma Bank, supra, it followed earlier year order in the case of Prathma Bank vs. CIT reported in (2015) 52 ITR (Trib) 454 (Del), wherein the Assessing Officer has allowed the claim of deduction u/s. 36(1)(viia) of the Act as claimed in the books of accounts at 10% of average agricultural advances. The Tribunal recorded the facts as under:- 17. The assessee also furnished the details of monthly average of agricultural advances outstanding in rural branches (cop…

The Villupuram District Central Cooperative Bank Ltd., Villupuram vs. DCIT, Villupuram Circle, Villupuram

In the result, the appeal filed by the Revenue in ITA

ITA 855/CHNY/2020[2011-12]Status: DisposedITAT Chennai18 Oct 2023AY 2011-12

Bench: Shri Mahavir Singh & Shri Manjunatha.G

For Appellant: Shri K. Ravi, AdvocateFor Respondent: Shri N.B. Som, CIT
Section 143(1)Section 143(2)Section 143(3)Section 143(3)(ii)Section 147Section 148Section 36(1)(viia)

…he case of Prathma Bank, supra, We find that there is no discussion about the issue raised by assessee. In the decision of Delhi Tribunal in the case of Prathma Bank, supra, it followed earlier year order in the case of Prathma Bank vs. CIT reported in (2015) 52 ITR (Trib) 454 (Del), wherein the Assessing Officer has allowed the claim of deduction u/s. 36(1)(viia) of the Act as claimed in the books of accounts at 10% of average agricultural advances. The Tribunal recorded the facts as under:- 17. The assessee also furnished the details of monthly average of agricultural advances outstanding in rural branches (cop…

The Villupuram District Central Coopertative Bank Ltd., Villupuram vs. DCIT, Villupuram Circle, Villupuram

In the result, the appeal filed by the Revenue in ITA

ITA 854/CHNY/2020[2010-11]Status: DisposedITAT Chennai18 Oct 2023AY 2010-11

Bench: Shri Mahavir Singh & Shri Manjunatha.G

For Appellant: Shri K. Ravi, AdvocateFor Respondent: Shri N.B. Som, CIT
Section 143(1)Section 143(2)Section 143(3)Section 143(3)(ii)Section 147Section 148Section 36(1)(viia)

…he case of Prathma Bank, supra, We find that there is no discussion about the issue raised by assessee. In the decision of Delhi Tribunal in the case of Prathma Bank, supra, it followed earlier year order in the case of Prathma Bank vs. CIT reported in (2015) 52 ITR (Trib) 454 (Del), wherein the Assessing Officer has allowed the claim of deduction u/s. 36(1)(viia) of the Act as claimed in the books of accounts at 10% of average agricultural advances. The Tribunal recorded the facts as under:- 17. The assessee also furnished the details of monthly average of agricultural advances outstanding in rural branches (cop…

The Cuddalore District Central Co-Op Bank Ltd., Cuddalore vs. DCIT Cuddalore Circle, Cuddalore

In the result, the appeal filed by the Revenue in ITA

ITA 2645/CHNY/2019[2016-17]Status: DisposedITAT Chennai18 Oct 2023AY 2016-17

Bench: Shri Mahavir Singh & Shri Manjunatha.G

For Appellant: Shri K. Ravi, AdvocateFor Respondent: Shri N.B. Som, CIT
Section 143(1)Section 143(2)Section 143(3)Section 143(3)(ii)Section 147Section 148Section 36(1)(viia)

…he case of Prathma Bank, supra, We find that there is no discussion about the issue raised by assessee. In the decision of Delhi Tribunal in the case of Prathma Bank, supra, it followed earlier year order in the case of Prathma Bank vs. CIT reported in (2015) 52 ITR (Trib) 454 (Del), wherein the Assessing Officer has allowed the claim of deduction u/s. 36(1)(viia) of the Act as claimed in the books of accounts at 10% of average agricultural advances. The Tribunal recorded the facts as under:- 17. The assessee also furnished the details of monthly average of agricultural advances outstanding in rural branches (cop…

Prathma Bank v. CIT (52 ITR (Trib) 454) — Cited in 7 Judgments | BharatTax