Sharavathi Pathina Sahakara Sangha Niyamitha v. Income-tax Officer

144 Taxmann.com 170Income Tax Appellate Tribunal2022#14969 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2023 to 2026.

Sections most often in play

Section 194A(3)(v)Section 234A Section 234B Section 250 Section 40(a)(ia)Section 80P

Issues it is cited on

eligible business section 40(a)(ia)gross total income section 80p(2)(a)(i)section 80p(2)section 40(a)section 80p section 40 business india total income interest

Judgments citing Sharavathi Pathina Sahakara Sangha Niyamitha v. Income-tax Officer

NAVAKARNATAKA PSS LIMITED ,HOSPET vs. INCOME TAX OFFICER, WARD-1 & TPS, HOSPET

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

ITA 2167/BANG/2025[2016-17]Status: DisposedITAT Bangalore05 Mar 2026AY 2016-17

Bench: Shri Prashant Maharishi, Vice – & Shri Soundararajan K.Assessment Year : 2016-17

For Appellant: Smt. Harsha, CAFor Respondent: Shri Subramanian .S, JCIT-DR

Section 142(1)Section 143(2)Section 194ASection 194A(3)(v)Section 2(19)Section 234ASection 250Section 40Section 40aSection 80P

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH : BANGALORE BEFORE SHRI PRASHANT MAHARISHI, VICE – PRESIDENT AND SHRI SOUNDARARAJAN K., JUDICIAL MEMBER Assessment Year : 2016-17 M/s. Navakarnataka PSS Ltd., The Income Tax 396, Shree Building Officer, Patel Nagar, Ward – 1 & TPS, IV Ward, Hospet. Karnataka – 583 201. Vs. PAN: AIWPA3117C APPELLANT RESPONDENT Assessee by : Smt. Harsha, CA Revenue by : Shri Subramanian .S, JCIT-DR Date of Hearing : 03-02-2026 Date of Pronouncement : 05-03-2026 ORDER PER SOUNDARARAJAN K., JUDICIAL MEMBER This is an appeal filed by the assessee challenging the order of the NFAC, D…

RIL NMD EMP CO. OP. CREDIT SOCIETY LTD. ,RAIGAD vs. ITO, WARD-1, PANVEL, PANVEL

In the result, the appeal of the assessee is allowed

ITA 123/PUN/2025[2016-17]Status: DisposedITAT Pune16 Jul 2025AY 2016-17

For Appellant: \nDepartment by

Section 143(2)Section 143(3)Section 80PSection 80P(2)(a)Section 80P(2)(c)Section 80P(2)(d)Section 80P(2)(i)

…{ "clean_text": "आयकर अपीलीय अधिकरण “एक सदस्य मामला” न्यायपीठ पुणे में ।\nIN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH, PUNE\nBEFORE SHRI MANISH BORAD, ACCOUNTANT MEMBER\nAND\nMS. ASTHA CHANDRA, JUDICIAL MEMBER\nआयकर अपील सं. / ITA No.123/PUN/2025\nनिर्धारण वर्ष / Assessment Year : 2016-17\nRIL NMD EMP Co-op. Credit Society Ltd.,\nShop No. 7, Petrochemical Township,\nNagothane Roha, Dist.-Raigad – 402125 Vs.\nPAN: AAABR2518N\nअपीलार्थी / Appellant\nAssessee by:\nDepartment by :\nDate of hearing :\nDate of\nPronouncement :\nIncome Tax Officer,\nWard - 1, Panvel\nप्रत्यर्थी / Respondent\nShri Ajinkya Vaishamp…

BSNL KARMACHARI SAHAKARI PAT SANSTHA MARYADIT ,KOLHAPUR vs. THE INCOME TAX OFFICER, WARD-2(1), KOLHAPUR

In the result, appeal of the assessee is partly allowed

ITA 1957/PUN/2024[2019-20]Status: DisposedITAT Pune12 Nov 2024AY 2019-20

Bench: Dr.Manish Boradआयकर अपील सं. / Ita No.1957/Pun/2024 "नधा"रण वष" / Assessment Years : 2019-20

For Appellant: Shri Vaibhav R. ChauguleFor Respondent: Shri B.S.Rajpurohit

Section 143(1)(a)Section 250Section 44ASection 80P

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “SMC”, PUNE BEFORE DR.MANISH BORAD, ACCOUNTANT MEMBER आयकर अपील सं. / ITA No.1957/PUN/2024 "नधा"रण वष" / Assessment Years : 2019-20 BSNL Karmachari Sahakari Vs. ITO, Ward-2(1), Patsanstha Maryadit, Kolhapur Plot No.58, 517, E-Ward, Shivaji Park, Kolhapur 416 001 Maharashtra PAN : AAAAK2297C Appellant Respondent Assessee by : Shri Vaibhav R. Chaugule Revenue by : Shri B.S.Rajpurohit Date of hearing : 24.10.2024 Date of : 12.11.2024 pronouncement आदेश / ORDER PER DR.MANISH BORAD, ACCOUNTANT MEMBER: This appeal filed by the assessee pertaining to the Assessment…

DCIT, CIRCLE-2(1)(2), AHMEDABAD vs. KOTA BARAN TOLLWAY PVT. LTD, AHMEDABAD

In the result, the appeal of the Department is dismissed

ITA 2025/AHD/2018[2014-15]Status: DisposedITAT Ahmedabad30 Apr 2024AY 2014-15

Bench: Shri Siddhartha Nautiyal & Shri Makarand Vasant Mahadeokar

For Appellant: Shri Sudhendu Das, CIT-DRFor Respondent: Shri Jaimin Shah, A.R

Section 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, AHMEDABAD BEFORE SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER & SHRI MAKARAND VASANT MAHADEOKAR, ACCOUNTANT MEMBER I.T.A. No.2025/Ahd/2018 (Assessment Year: 2014-15) Deputy Commissioner of Vs. Kota Baran Tollway Pvt. Ltd., Income Tax, 222, Advait Complex, Nr. Circle-2(1)(2), Sandesh Press Road, Ahmedabad Vastrapur, Ahmedabad [PAN No.AAECK2595B] (Appellant) .. (Respondent) Appellant by : Shri Sudhendu Das, CIT-DR Respondent by: Shri Jaimin Shah, A.R. Date of Hearing 25.04.2024 Date of Pronouncement 30.04.2024 O R D E R PER SIDDHARTHA NAUTIYAL - JUDICIAL MEMBER: This…

M/S. AMPAR CO-OPERATIVE AGRICULTURE SOCIETY LIMITED,UDUPI vs. INCOME-TAX OFFICER, WARD-1, UDUPI

In the result, the appeals of the Assessee for AY 2013-14 & 2014-15 are allowed while the appeal for AY 2015-16 is partly allowed

ITA 796/BANG/2023[2020-21]Status: DisposedITAT Bangalore21 Dec 2023AY 2020-21

Bench: Shri Chandra Poojari & Smt. Madhumita Roy

For Appellant: Shri Akshaya K.S., A.RFor Respondent: Dr. Nischal, D.R

Section 143(3)Section 43BSection 80PSection 80P(2)Section 80P(2)(a)

…ITA Nos.795 & 796/Bang/2023 M/s. Ampar Co-operative Agriculture Society Ltd., Udupi IN THE INCOME TAX APPELLATE TRIBUNAL “A’’ BENCH: BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. MADHUMITA ROY, JUDICIAL MEMBER ITA Nos.795 & 796/Bang/2023 Assessment Years: 2017-18 & 2020-21 M/s. Ampar Co-operative Agriculture Society Ltd. ½ B1, AMPAR, Ampar B.O. Angalli ITO Vs. Udupi Ward-1 Karnataka 576 211 Udupi PAN NO : AADAA2045D APPELLANT RESPONDENT Assessee by : Shri Akshaya K.S., A.R. Revenue by : Dr. Nischal, D.R. Date of Hearing : 12.12.2023 Date of Pronouncement : 21.12.2023 O R D E R PER MAD…

M/S. AMPAR CO-OPERATIVE AGRICULTURE SOCIETY LIMITED,UDUPI vs. INCOME-TAX OFFICER, WARD-1, UDUPI

In the result, the appeals of the Assessee for AY 2013-14 & 2014-15 are allowed while the appeal for AY 2015-16 is partly allowed

ITA 795/BANG/2023[2017-18]Status: DisposedITAT Bangalore21 Dec 2023AY 2017-18

Bench: Shri Chandra Poojari & Smt. Madhumita Roy

For Appellant: Shri Akshaya K.S., A.RFor Respondent: Dr. Nischal, D.R

Section 143(3)Section 43BSection 80PSection 80P(2)Section 80P(2)(a)