Primary Agricultural Credit Cooperative Society Ltd. v. ITO

164 Taxmann.com 327Income Tax Appellate Tribunal2024#16904 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 348,487 Indian tax judgments — from 2024 to 2025.

Sections most often in play

Section 80P(2)(a)(i)Section 80P(2)(d)Section 80P(4)

Issues it is cited on

section 80p(2)(d)section 57 section 80p(2)(a)(i)section 80p(2)section 80p(2)(a)section 80p section 56 income from other sources section 80 business section 250 interest

Judgments citing Primary Agricultural Credit Cooperative Society Ltd. v. ITO

The Belthangady Co-Operative Agricultural Sangha Limited, Belthangady vs. Income Tax Officer, Ward-1, Puttur

ITA 1943/BANG/2024[2017-18]Status: DisposedITAT Bangalore28 Jan 2025AY 2017-18

Bench: Shri Waseem Ahmed & Shri Keshav Dubey

For Appellant: Shri Krishna Kantila, C.AFor Respondent: Shri Ganesh R Ghale, Standing Counsel for Dept

Section 18Section 2Section 80PSection 80P(2)(a)

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH, BANGALORE BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER AND SHRI KESHAV DUBEY, JUDICIAL MEMBER ITA No. 1927 & 1943/Bang/2024 Assessment Years : 2017-18 & 2018-19 The Belthangady Co-operative Vs. The Income Tax Officer, Agricultural Sangha Limited, Ward - 1, Puttur. Court Road, Belthangady – 574 214. . PAN – AAAJB 0230 D APPELLANT RESPONDENT Assessee by : Shri Krishna Kantila, C.A Revenue by : Shri Ganesh R Ghale, Standing Counsel for Dept. (DR) Date of hearing : 20.01.2024 Date of Pronouncement : 28.01.2025 O R D E R PER WASEEM AHMED, ACCOUNTANT MEMBER: Thes…

The Belthangady Co-Operative Agricultural Sangha Limited, Belthangady vs. Income Tax Officer, Ward-1, Puttur

In the result appeal of the assessee is hereby partly allowed for

ITA 1927/BANG/2024[2018-19]Status: DisposedITAT Bangalore28 Jan 2025AY 2018-19

Bench: Shri Waseem Ahmed & Shri Keshav Dubey

For Appellant: Shri Krishna Kantila, C.AFor Respondent: Shri Ganesh R Ghale, Standing Counsel for Dept

Section 18Section 2Section 80PSection 80P(2)(a)

…IN THE INCOME TAX APPELLATE TRIBUNAL 'B' BENCH, BANGALORE BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER AND SHRI KESHAV DUBEY, JUDICIAL MEMBER ITA No. 1927 & 1943/Bang/2024 Assessment Years : 2017-18 & 2018-19 The Belthangady Co-operative Agricultural Sangha Limited, Court Road, Belthangady – 574 214. Vs. The Income Tax Officer, Ward - 1, Puttur. PAN – AAAJB 0230 D APPELLANT RESPONDENT Assessee by : Shri Krishna Kantila, C.A Revenue by : Shri Ganesh R Ghale, Standing Counsel for Dept. (DR) Date of hearing : 20.01.2024 Date of Pronouncement : 28.01.2025 ORDER PER WASEEM AHMED, ACCOUNTANT MEMBER: These appeals filed…

Sri. Gangashareshwara Souharda Pattina Sahakari Sangha Ni Gangavathi, Gangavathi vs. Income Tax Officer, Ward-1, Koppal

In the result, appeal of the assessee is allowed for statistical purposes

ITA 2050/BANG/2024[2014-15]Status: DisposedITAT Bangalore16 Dec 2024AY 2014-15

Bench: Shri Laxmi Prasad Sahu & Shri Prakash Chand Yadavassessment Year: 2016-17

For Appellant: Sri Deepak G., A.RFor Respondent: Sri Ganesh R Ghale, Standing Counsel for department

Section 80P(2)(a)Section 80P(2)(d)

…ITA No.2050/Bang/2024 Sri Gangadhareshwara Souharda Pattina Sahakari Sangha Ni Gangavathi, Bangalore IN THE INCOME TAX APPELLATE TRIBUNAL “B’’ BENCH: BANGALORE BEFORE SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER AND SHRI PRAKASH CHAND YADAV, JUDICIAL MEMBER Assessment Year: 2016-17 Sri Gangadhareshwara Souharda Pattina Sahakari Sangha Ni Gangavathi 1st Floor, CBS Complex ITO Gangavathi Vs. Ward-1 Karnataka 583 227 Koppal PAN NO : AABAS2552D APPELLANT RESPONDENT Appellant by : Sri Deepak G., A.R. Respondent by : Sri Ganesh R Ghale, Standing Counsel for department Date of Hearing : 05.12.2024 Date of Pronounceme…

Income Tax Officer, Ward-1, Ballari, Fort vs. Varalakshmi Credit Ssn, Kampli

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

ITA 1941/BANG/2024[2018-19]Status: DisposedITAT Bangalore29 Nov 2024AY 2018-19

Bench: Shri Waseem Ahmed & Shri Keshav Dubey

For Appellant: Shri V. Parithivel, D.RFor Respondent: Sri Deepak, A.R

Section 142(1)Section 143(2)Section 250Section 68Section 80PSection 80P(2)Section 80P(2)(a)Section 80P(2)(d)

…ITA Nos.1940&1941/Bang/2024 Varalakshmi Credit SSN, Kampli IN THE INCOME TAX APPELLATE TRIBUNAL “C’’ BENCH: BANGALORE BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER AND SHRI KESHAV DUBEY, JUDICIAL MEMBER ITA Nos.1940 & 1941/Bang/2024 Assessment Years: 2018-19 & 2018-19 respectively Varalakshmi Credit SSN, Sri SB Complex ITO Hospet, Kampli Ward-1 Vs. Ballari Ballari Karnataka 583132 PAN NO : AAAAV3707E APPELLANT RESPONDENT Appellant by : Shri V. Parithivel, D.R. Respondent by : Sri Deepak, A.R. Date of Hearing : 18.11.2024 Date of Pronouncement : 29.11.2024 O R D E R PER KESHAV DUBEY, JUDICIAL MEMBER: Thes…

Income Tax Officer, Ward-1, Ballari, Fort vs. Varalakshmi Credit Ssn, Kampli

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

ITA 1940/BANG/2024[2018-19]Status: DisposedITAT Bangalore29 Nov 2024AY 2018-19

Bench: Shri Waseem Ahmed & Shri Keshav Dubey

For Appellant: Shri V. Parithivel, D.RFor Respondent: Sri Deepak, A.R

Section 142(1)Section 143(2)Section 250Section 68Section 80PSection 80P(2)Section 80P(2)(a)Section 80P(2)(d)