South Indian Bank v. CIT

267 ITR 52Income Tax Appellate Tribunal#13893 most cited
7

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2016 to 2018.

Judgments citing South Indian Bank v. CIT

DCIT Cen Cir 3(3) Cen RG 3, Mumbai vs. Sharekhan Ltd, Mumbai

ITA 1187/MUM/2017[2012-13]Status: DisposedITAT Mumbai03 Jul 2018AY 2012-13

Bench: Shri Joginder Singh & Shri N.K. Pradhan

Section 14ASection 36(1)(iii)

…he case of ACIT vs M/s Bank of Baroda for A.Y. 2005-06 (ITA No.2927/Mum/2011 etc.) order dated 25/07/2014. The following cases also supports the case of the assessee. i) South Indian Bank v/s CIT, 262 ITR 579 (Kar.); ii) DCIT v/s Catholic Syrian Bank Ltd., 267 ITR 52, ITAT Cochin Special Bench; iii) State Bank of Bikaner & Jaipur v/s DCIT, [2001[ 74 ITD 203 (Jaipur Bench); iv) Bank of Baroda v/s JCIT, ITAT “B” Bench, Mumbai, for A.Y. 1996–97, 1997–98 and 2000–01; v) TRF Ltd. v/s CIT, 323 ITR 397 (SC) and Vijaya Bank v/s CIT (SC) 323 ITR 167. 4.4. Even otherwise, in view of the amendment in the taxation laws…

DCIT Cen Cir 3(3) Cen RG 3, Mumbai vs. Sharekhan Ltd, Mumbai

ITA 1188/MUM/2017[2013-14]Status: DisposedITAT Mumbai03 Jul 2018AY 2013-14

Bench: Shri Joginder Singh & Shri N.K. Pradhan

Section 14ASection 36(1)(iii)

…he case of ACIT vs M/s Bank of Baroda for A.Y. 2005-06 (ITA No.2927/Mum/2011 etc.) order dated 25/07/2014. The following cases also supports the case of the assessee. i) South Indian Bank v/s CIT, 262 ITR 579 (Kar.); ii) DCIT v/s Catholic Syrian Bank Ltd., 267 ITR 52, ITAT Cochin Special Bench; iii) State Bank of Bikaner & Jaipur v/s DCIT, [2001[ 74 ITD 203 (Jaipur Bench); iv) Bank of Baroda v/s JCIT, ITAT “B” Bench, Mumbai, for A.Y. 1996–97, 1997–98 and 2000–01; v) TRF Ltd. v/s CIT, 323 ITR 397 (SC) and Vijaya Bank v/s CIT (SC) 323 ITR 167. 4.4. Even otherwise, in view of the amendment in the taxation laws…

Sharekhan Ltd, Mumbai vs. DCIT CC 3(3), Mumbai

ITA 469/MUM/2017[2013-14]Status: DisposedITAT Mumbai03 Jul 2018AY 2013-14

Bench: Shri Joginder Singh & Shri N.K. Pradhan

Section 14ASection 36(1)(iii)

…he case of ACIT vs M/s Bank of Baroda for A.Y. 2005-06 (ITA No.2927/Mum/2011 etc.) order dated 25/07/2014. The following cases also supports the case of the assessee. i) South Indian Bank v/s CIT, 262 ITR 579 (Kar.); ii) DCIT v/s Catholic Syrian Bank Ltd., 267 ITR 52, ITAT Cochin Special Bench; iii) State Bank of Bikaner & Jaipur v/s DCIT, [2001[ 74 ITD 203 (Jaipur Bench); iv) Bank of Baroda v/s JCIT, ITAT “B” Bench, Mumbai, for A.Y. 1996–97, 1997–98 and 2000–01; v) TRF Ltd. v/s CIT, 323 ITR 397 (SC) and Vijaya Bank v/s CIT (SC) 323 ITR 167. 4.4. Even otherwise, in view of the amendment in the taxation laws…

Sharekhan Ltd, Mumbai vs. ACIT CC 3(3), Mumbai

ITA 468/MUM/2017[2012-13]Status: DisposedITAT Mumbai03 Jul 2018AY 2012-13

Bench: Shri Joginder Singh & Shri N.K. Pradhan

Section 14ASection 36(1)(iii)

…he case of ACIT vs M/s Bank of Baroda for A.Y. 2005-06 (ITA No.2927/Mum/2011 etc.) order dated 25/07/2014. The following cases also supports the case of the assessee. i) South Indian Bank v/s CIT, 262 ITR 579 (Kar.); ii) DCIT v/s Catholic Syrian Bank Ltd., 267 ITR 52, ITAT Cochin Special Bench; iii) State Bank of Bikaner & Jaipur v/s DCIT, [2001[ 74 ITD 203 (Jaipur Bench); iv) Bank of Baroda v/s JCIT, ITAT “B” Bench, Mumbai, for A.Y. 1996–97, 1997–98 and 2000–01; v) TRF Ltd. v/s CIT, 323 ITR 397 (SC) and Vijaya Bank v/s CIT (SC) 323 ITR 167. 4.4. Even otherwise, in view of the amendment in the taxation laws…

M.K. Creations, Mumbai vs. ITO WD 14(1)(3), Mumbai

The appeal of the assessee is allowed

ITA 3885/MUM/2014[2010-11]Status: DisposedITAT Mumbai07 Apr 2017AY 2010-11

Bench: Shri Joginder Singh & Shri Ramit Kocharassessment Years: 2010-11 M/S M.K. Creations, Income Tax Officer C/O- Shankarlal Jain & Ward-14(1)(3), बनाम/ Associates, Earnest House, Vs. 12, Engineer Building, Nariman Point, 265, Princess Street, Mumbai-400021 Mumbai-400002 ("नधा"रती/Assessee) (राज"व /Revenue) Pa No.:-Aaafm2004J "नधा"रती क" ओर से / Assessee By Shri Shankarlal Jain Shri Suman Kumar-Dr राज"व क" ओर से / Revenue By 06/04/2017 सुनवाई क" तार"ख / Date Of Hearing : 07/04/2017 आदेश क" तार"ख /Date Of Order:

Section 14Section 143(3)Section 50Section 72

…the case of ACIT vs M/s Bank of Baroda for A.Y. 2005-06 (ITA No.2927/Mum/2011 etc.) order dated 25/07/2014. The following cases also supports the case of the assessee. i) South Indian Bank v/s CIT, 262 ITR 579 (Kar.); ii) DCIT v/s Catholic Syrian Bank Ltd., 267 ITR 52, ITAT Cochin Special Bench; iii) State Bank of Bikaner & Jaipur v/s DCIT, [2001[ 74 ITD 203 (Jaipur Bench); iv) Bank of Baroda v/s JCIT, ITAT “B” Bench, Mumbai, for A.Y. 1996–97, 1997–98 and 2000–01; v) TRF Ltd. v/s CIT, 323 ITR 397 (SC) and Vijaya Bank v/s CIT (SC) 323 ITR 167. 2.3. Even otherwise, in view of the amendment in the taxation laws…

DCIT (OSD) RG 8(1), Mumbai vs. Control Print (India) Ltd, Mumbai

The appeal of the Revenue is dismissed

ITA 2005/MUM/2014[2006-07]Status: DisposedITAT Mumbai17 May 2016AY 2006-07

Bench: Shri Joginder Singh & Shri Rajendraassessment Year: 2006-07 Dcit(Osd), Range-8(1), M/S Control Print (India) Ltd. Room No.260A, 2Nd Floor, C-106, Hind Saurashtra बनाम/ Aayakar Bhavan, Industrial Estate, M.V. Road, Vs. M.K. Road, Marol Naka, Andheri (East), Mumbai-400020 Mumbai-400059 (राज"व /Revenue) ("नधा"रती /Assessee) Pan. No.Aaacc5378C

Section 143(1)Section 143(2)Section 36(1)(vii)

…he case of ACIT vs M/s Bank of Baroda for A.Y. 2005-06 (ITA No.2927/Mum/2011 etc.) order dated 25/07/2014. The following cases also supports the case of the assessee. i) South Indian Bank v/s CIT, 262 ITR 579 (Kar.); ii) DCIT v/s Catholic Syrian Bank Ltd., 267 ITR 52, ITAT Cochin Special Bench; 5 M/s Control Print (India) Ltd. iii) State Bank of Bikaner & Jaipur v/s DCIT, [2001[ 74 ITD 203 (Jaipur Bench); iv) Bank of Baroda v/s JCIT, ITAT “B” Bench, Mumbai, for A.Y. 1996–97, 1997–98 and 2000–01; v) TRF Ltd. v/s CIT, 323 ITR 397 (SC) and Vijaya Bank v/s CIT (SC) 323 ITR 167. 2.3. Even otherwise, in view of…

Allahabad Bank, Kolkata vs. Addl. CIT, Range - 6, Kolkata

In the result, the assessee’s appeals for A

ITA 2175/KOL/2009[2005-06]Status: DisposedITAT Kolkata15 Mar 2016AY 2005-06

Bench: Shri P.M. Jagtap & Shri S.S. Viswanethra Ravi

Section 115JSection 14A

…l debts under section 36(1)(viia) has all along been claimed by the assessee only in respect of doubtful debts relatable to Rural Branches. He also relied on the decision of Special Bench of ITAT, Cochin in the case of Catholic Syrian Bank Limited reported in 267 ITR 52 (AT), wherein it was held that the debts actually written off, which do not actually arise out of the rural advances, are not affected by the proviso to section 36(1)(vii) and deduction on account of only those bad debts written off, which arises out of rural advances is to be limited in accordance with the said proviso. 24. We have heard the arg…

South Indian Bank v. CIT (267 ITR 52) — Cited in 7 Judgments | BharatTax