Service Cooperative Bank Ltd. & Ors. v. CIT

197 DTR 361Reported decision#19679 most cited
4

judgments rely on this decision, according to BharatTax’s citation analysis of 344,197 Indian tax judgments — from 2023 to 2023.

Also reported as

318 CTR 609

Issues it is cited on

doctrine of mutualitysection 253(1)section 2(19)section 80p(2)(a)section 2(24)gross total incomesection 80p(2)(a)(i)section 80p(2)section 80pfirst appealscrutiny assessmentsection 80

Judgments citing Service Cooperative Bank Ltd. & Ors. v. CIT

Prathamik Krushi Pattin Sahakari Sangh Niyamit, Bedkihal vs. Income Tax Officer, Ward - 1, Nipani

ITA 24/PAN/2023[2017-18]Status: DisposedITAT Panaji06 Oct 2023AY 2017-18

Bench: Hon’Ble Shri Satbeer Singh Godara & Shri G. D. Padmahshali(Through Virtual Hearing From Pune) Asstt Sr

Section 250Section 253(1)Section 80P(2)

…॥आयकरअपीलीय न्यायाधिकरण, पणजी न्यायपीठ, पणजी में॥ IN THE INCOME TAX APPELLATE TRIBUNAL, PANAJI BENCH, PANAJI BEFORE HON’BLE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND SHRI G. D. PADMAHSHALI, ACCOUNTANT MEMBER (Through Virtual Hearing from Pune) Asstt Sr ITA No. Appellant Vs Respondent Ld. AR Year 1 02/PAN/2023 2013-14 The Marcel Urban Co-op Vs The ITO, Ward-2(3), Mr Rohan Credit Society Ltd., Panaji. Tarkar 2 22/PAN/2023 2017-18 Shri Gopalkrishna Co-op Vs The ITO, Ward-1, Karwar. Credit Society Ltd., Mr Ravish Rao 3 23/PAN/2023 2018-19 Shri Gopalkrishna Co-op Vs The ITO, Ward-1, Karwar. Credit Society Ltd., 4…

Shri Gopalkrishna Co-Operative Society Limited, Bhatkal vs. Income Tax Officer, Ward - 1, Karwar

ITA 23/PAN/2023[2018-19]Status: DisposedITAT Panaji06 Oct 2023AY 2018-19

Bench: Hon’Ble Shri Satbeer Singh Godara & Shri G. D. Padmahshali(Through Virtual Hearing From Pune) Asstt Sr

Section 250Section 253(1)Section 80P(2)

…॥आयकरअपीलीय न्यायाधिकरण, पणजी न्यायपीठ, पणजी में॥ IN THE INCOME TAX APPELLATE TRIBUNAL, PANAJI BENCH, PANAJI BEFORE HON’BLE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND SHRI G. D. PADMAHSHALI, ACCOUNTANT MEMBER (Through Virtual Hearing from Pune) Asstt Sr ITA No. Appellant Vs Respondent Ld. AR Year 1 02/PAN/2023 2013-14 The Marcel Urban Co-op Vs The ITO, Ward-2(3), Mr Rohan Credit Society Ltd., Panaji. Tarkar 2 22/PAN/2023 2017-18 Shri Gopalkrishna Co-op Vs The ITO, Ward-1, Karwar. Credit Society Ltd., Mr Ravish Rao 3 23/PAN/2023 2018-19 Shri Gopalkrishna Co-op Vs The ITO, Ward-1, Karwar. Credit Society Ltd., 4…

Shri Gopalkrishna Co-Operative Society Limited, Bhatkal vs. Income Tax Officer, Ward - 1, Karwar

ITA 22/PAN/2023[2017-18]Status: DisposedITAT Panaji06 Oct 2023AY 2017-18

Bench: Hon’Ble Shri Satbeer Singh Godara & Shri G. D. Padmahshali(Through Virtual Hearing From Pune) Asstt Sr

Section 250Section 253(1)Section 80P(2)

…॥आयकरअपीलीय न्यायाधिकरण, पणजी न्यायपीठ, पणजी में॥ IN THE INCOME TAX APPELLATE TRIBUNAL, PANAJI BENCH, PANAJI BEFORE HON’BLE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND SHRI G. D. PADMAHSHALI, ACCOUNTANT MEMBER (Through Virtual Hearing from Pune) Asstt Sr ITA No. Appellant Vs Respondent Ld. AR Year 1 02/PAN/2023 2013-14 The Marcel Urban Co-op Vs The ITO, Ward-2(3), Mr Rohan Credit Society Ltd., Panaji. Tarkar 2 22/PAN/2023 2017-18 Shri Gopalkrishna Co-op Vs The ITO, Ward-1, Karwar. Credit Society Ltd., Mr Ravish Rao 3 23/PAN/2023 2018-19 Shri Gopalkrishna Co-op Vs The ITO, Ward-1, Karwar. Credit Society Ltd., 4…

The Marcel Urban Co-Operative Credit Society Limited, Marcel vs. Income Tax Officer, Ward - 2(3), Panaji

ITA 2/PAN/2023[2013-14]Status: DisposedITAT Panaji06 Oct 2023AY 2013-14

Bench: Hon’Ble Shri Satbeer Singh Godara & Shri G. D. Padmahshali(Through Virtual Hearing From Pune) Asstt Sr

Section 250Section 253(1)Section 80P(2)

…॥आयकरअपीलीय न्यायाधिकरण, पणजी न्यायपीठ, पणजी में॥ IN THE INCOME TAX APPELLATE TRIBUNAL, PANAJI BENCH, PANAJI BEFORE HON’BLE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND SHRI G. D. PADMAHSHALI, ACCOUNTANT MEMBER (Through Virtual Hearing from Pune) Asstt Sr ITA No. Appellant Vs Respondent Ld. AR Year 1 02/PAN/2023 2013-14 The Marcel Urban Co-op Vs The ITO, Ward-2(3), Mr Rohan Credit Society Ltd., Panaji. Tarkar 2 22/PAN/2023 2017-18 Shri Gopalkrishna Co-op Vs The ITO, Ward-1, Karwar. Credit Society Ltd., Mr Ravish Rao 3 23/PAN/2023 2018-19 Shri Gopalkrishna Co-op Vs The ITO, Ward-1, Karwar. Credit Society Ltd., 4…

Service Cooperative Bank Ltd. & Ors. v. CIT (197 DTR 361) — Cited in 4 Judgments | BharatTax