Principal Commissioner of Income-tax, Goa v. M/s Quepem Urban Co-operative Credit Society Ltd. Vs. The ACIT, Circle

128 Taxmann.com 41High Court2021#14817 most cited
6

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2024 to 2025.

Sections most often in play

Section 1949Section 80PSection 80P(2)(a)(i)Section 80P(4)Section 194ASection 194A(3)(V)Section 2(n)Section 2002

Issues it is cited on

section 80p(2)(a)section 80p(2)(a)(i)section 80p(2)(d)section 80p(2)section 56section 80pgross total incomeincome from other sourcessection 80section 25interestbusiness

Judgments citing Principal Commissioner of Income-tax, Goa v. M/s Quepem Urban Co-operative Credit Society Ltd. Vs. The ACIT, Circle

Dr Hedgewar Nagari Sahakari Patsanstha Maryadit, Aurangabad vs. ITO Ward 193), Aurangabad

ITA 1874/PUN/2024[2017-18]Status: DisposedITAT Pune21 Mar 2025AY 2017-18

Bench: Ms.Astha Chandra & Dr.Dipak P. Ripoteआयकरअपीलसं. / Ita No.1874/Pun/2024 िनधा"रणवष" / Assessment Year:2017-18 Dr. Hedgewar Nagari V The Income Tax Officer, Sahakaripatsansthamaryadit, S Ward-19(3), Aurangabad. 01, Fulewadi Road, Vajiapur, Auranbabad, Maharashtra – 423701. Pan: Aaaad1087D Appellant/ Assessee Respondent / Revenue Assessee By Shri Shubham N Rathi – Ar Revenue By Shri Ramnath P Murkunde,Irs – Dr Date Of Hearing 18/03/2025 Date Of Pronouncement 21/03/2025 आदेश/ Order Per Dr. Dipak P. Ripote, Am: Thisappeal Filed By The Assessee Is Against The Order Of Ld.Commissioner Of Income Tax(Appeals)/Nfacpassed Under Section 250Of The Income Tax Act, 1961; Dated 19.06.2024For Assessment Year2017-18. The Assessee Has Raised The Following Grounds Of Appeal : “1. Disallowance Of Deduction U/S 80P₹ 82,75,864/-

Section 250oSection 80PSection 80P(2)(a)

…आयकर अपीलीय अिधकरण ”ए” "ायपीठ पुणेम"। IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCHES “A” :: PUNE BEFORE MS.ASTHA CHANDRA, JUDICIAL MEMBER AND DR.DIPAK P. RIPOTE, ACCOUNTANT MEMBER आयकरअपीलसं. / ITA No.1874/PUN/2024 िनधा"रणवष" / Assessment Year:2017-18 Dr. Hedgewar Nagari V The Income Tax Officer, SahakariPatsansthaMaryadit, s Ward-19(3), Aurangabad. 01, Fulewadi Road, Vajiapur, Auranbabad, Maharashtra – 423701. PAN: AAAAD1087D Appellant/ Assessee Respondent / Revenue Assessee by Shri Shubham N Rathi – AR Revenue by Shri Ramnath P Murkunde,IRS – DR Date of hearing 18/03/2025 Date of pronouncement 21/03/2025 आदे…

Income Tax Officer, Income Tax Mumbai vs. State Bank of India Employees M.S. Patel Co-Op Credit Society Ltd, Mumbai

In the result, the appeal of the revenue is dismissed

ITA 3995/MUM/2023[2016-17]Status: DisposedITAT Mumbai23 Sept 2024AY 2016-17

Bench: Shri Amarjit Singh & Shri Rahul Chaudhary

For Appellant: Shri Hemant ShahFor Respondent: Smt. Smiti Samant, CIT, DR
Section 194ASection 194A(3)(V)Section 56Section 80PSection 80P(2)Section 80P(2)(a)Section 80P(2)(d)Section 8O

…IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH “G”, MUMBAI BEFORE SHRI AMARJIT SINGH, ACCOUNTANT MEMBER AND SHRI RAHUL CHAUDHARY, JUDICIAL MEMBER ITA No.3995/Mum/2023 Assessment Year: 2016-17 Income Tax Officer, Ward-26(2)(1), Mumbai VS State Bank of India Employees M.S. Patel Co-op Credit Society Ltd. 3rd Floor, State Bank Building, SBI Mumbai Main Branch, Samachar Marg, Near Horniman Circle, Fort, Mumbai-400023. PAN:AAAAS 9621 A (Respondent) (Appellant) Present for: Assessee by : Shri Hemant Shah Revenue by : Smt. Smiti Samant, CIT, DR Date of Hearing : 11.07.2024 Date of Pronouncement : 23.09.2024 ORDER P…

The Erode City Municipal Corporation Emp Co-Op T& C Limited, Chennai vs. ITO, Ward 1 (1), Erode

In the result, the appeal in ITA No

ITA 510/CHNY/2024[2020-21]Status: DisposedITAT Chennai22 Jul 2024AY 2020-21

Bench: Hon’Ble Shri Manoj Kumar Aggarwal, Am & Hon’Ble Shri Manu Kumar Giri, Jm आयकरअपील सं./ Ita No.509 & 510/Chny/2024 (िनधा"रणवष" / Assessment Years: 2018-2019 & 2020-2021)

For Appellant: Ms. G. Vardini Karthik, AdvocateFor Respondent: Shri ARV Srinivasan, IRS, Addl. CIT
Section 119(2)(b)Section 139(1)Section 139(4)Section 143(1)Section 143(2)Section 2(6)Section 80ASection 80PSection 80P(2)(a)

…आयकर अपीलीय अिधकरण ‘ए’’ "ायपीठ चे"ई म"। IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH, CHENNAI माननीय "ी मनोज कुमार अ"वाल ,लेखा सद" एवं माननीय "ी मनु कुमार िग"र, "ाियक सद" के सम"। BEFORE HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM AND HON’BLE SHRI MANU KUMAR GIRI, JM आयकरअपील सं./ ITA No.509 & 510/Chny/2024 (िनधा"रणवष" / Assessment Years: 2018-2019 & 2020-2021) The Erode City Municipal Corporation Vs. The Assessing Officer, Emp Co-op T & C Limited K831 Ward 1(1) Munipical Shopping Complex, Erode Kamaraj Road, Erode 638 001. [PAN: AAEAT 4519Q] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/ Appellant by : Ms…

The Erode City Municipal Corporation Emp Co-Op T& C Limited, Erode vs. ITO, Ward 1(1), Erode

In the result, the appeal in ITA No

ITA 509/CHNY/2024[2018-19]Status: DisposedITAT Chennai22 Jul 2024AY 2018-19

Bench: Hon’Ble Shri Manoj Kumar Aggarwal, Am & Hon’Ble Shri Manu Kumar Giri, Jm आयकरअपील सं./ Ita No.509 & 510/Chny/2024 (िनधा"रणवष" / Assessment Years: 2018-2019 & 2020-2021)

For Appellant: Ms. G. Vardini Karthik, AdvocateFor Respondent: Shri ARV Srinivasan, IRS, Addl. CIT
Section 119(2)(b)Section 139(1)Section 139(4)Section 143(1)Section 143(2)Section 2(6)Section 80ASection 80PSection 80P(2)(a)

…आयकर अपीलीय अिधकरण ‘ए’’ "ायपीठ चे"ई म"। IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH, CHENNAI माननीय "ी मनोज कुमार अ"वाल ,लेखा सद" एवं माननीय "ी मनु कुमार िग"र, "ाियक सद" के सम"। BEFORE HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM AND HON’BLE SHRI MANU KUMAR GIRI, JM आयकरअपील सं./ ITA No.509 & 510/Chny/2024 (िनधा"रणवष" / Assessment Years: 2018-2019 & 2020-2021) The Erode City Municipal Corporation Vs. The Assessing Officer, Emp Co-op T & C Limited K831 Ward 1(1) Munipical Shopping Complex, Erode Kamaraj Road, Erode 638 001. [PAN: AAEAT 4519Q] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/ Appellant by : Ms…

Machina Service Co-Op. Society Limited, Belthangady vs. Income Tax Officer, Ward-1, Puttur

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

ITA 125/BANG/2024[2020-21]Status: DisposedITAT Bangalore22 Feb 2024AY 2020-21

Bench: Shri George George K & Shri Chandra Poojari

For Appellant: Shri. Mahesh R. Uppin, AdvocateFor Respondent: Shri. Ganesh R. Gale, Standing Counsel for Department
Section 250Section 28Section 80PSection 80P(2)(a)Section 80P(2)(d)

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH : BANGALORE BEFORE SHRI GEORGE GEORGE K, VICE PRESIDENT AND SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER ITA Nos.124 and 125/Bang/2024 Assessment Years : 2017-18 and 2020-21 M/s. Machina Service Co-operative Society Ltd., Vs. ITO, Machina Village, Ward –1, Belthangady – 574 224. Puttur. PAN : AACAM 1169 M APPELLANT RESPONDENT Assessee by : Shri. Mahesh R. Uppin, Advocate Revenue by : Shri. Ganesh R. Gale, Standing Counsel for Department Date of hearing : 22.02.2024 Date of Pronouncement : 22.02.2024 O R D E R Per Bench : These appeals at the instance of assessee are di…

Machina Service Co-Op. Society Ltd., Belthangady vs. Income Tax Officer, Ward-1, Puttur

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

ITA 124/BANG/2024[2017-18]Status: DisposedITAT Bangalore22 Feb 2024AY 2017-18

Bench: Shri George George K & Shri Chandra Poojari

For Appellant: Shri. Mahesh R. Uppin, AdvocateFor Respondent: Shri. Ganesh R. Gale, Standing Counsel for
Section 250Section 28Section 80PSection 80P(2)(a)Section 80P(2)(d)

…IN THE INCOME TAX APPELLATE TRIBUNAL "A" BENCH : BANGALORE BEFORE SHRI GEORGE GEORGE K, VICE PRESIDENT AND SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER ITA Nos.124 and 125/Bang/2024 Assessment Years : 2017-18 and 2020-21 M/s. Machina Service Co-operative Society Ltd., Vs. ITO, Machina Village, Belthangady - 574 224. Ward-1, Puttur. PAN : AACAM 1169 M APPELLANT RESPONDENT Assessee by : Shri. Mahesh R. Uppin, Advocate Revenue by : Shri. Ganesh R. Gale, Standing Counsel for Department Date of hearing : 22.02.2024 Date of Pronouncement : 22.02.2024 ORDER Per Bench: These appeals at the instance of assessee are directed a…