Southern Technology Ltd. v. Jt. CIT

187 Taxmann 346Supreme Court of India2010#1470 most cited
77

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2012 to 2026.

Sections most often in play

Section 1961Section 36(1)(vii)Section 36(1)(viia)Section 250Section 80P(2)(a)(i)Section 143(3)Section 144BSection 14A

Issues it is cited on

section 3asection 36(2)(v)section 4asection 61section 46section 36(2)section 36(1)(viia)section 36(1)(vii)section 155section 36(1)profits and gains of business or professiongross total income

Judgments citing Southern Technology Ltd. v. Jt. CIT

THE DAKSHIN DINAJPUR DISTRICT CENTRAL COOPERATIVE BANK LTD.,,BALURGHAT vs. DCIT, CIRCLE 3,, MALDA

In the result, all the appeals of the assessee are allowed

ITA 2187/KOL/2025[2012-2013]Status: DisposedITAT Kolkata10 Feb 2026AY 2012-2013

Bench: Shri Rajesh Kumar, Am & Shri Pradip Kumar Choubey, Jm

For Appellant: Shri Dilip Chatterjee, ARFor Respondent: Ms. Archana Gupta, DR
Section 36(1)(viia)

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, KOLKATA BEFORE SHRI RAJESH KUMAR, AM AND SHRI PRADIP KUMAR CHOUBEY, JM ITA Nos. 2187 to 2189/KOL/2025 (Assessment Years: 2012-13 to 2014-15) The Dakshin Dinajpur District DCIT, Circle 3 Central Co-operative Bank Ltd. 1st Floor, Netaji Market Complex, Kachari Road, Balurghat, Rathbari, Malda-732101 Vs. Dakshin Dinajpur, PIN-733101 West Bengal West Bengal (Appellant) (Respondent) PAN No. AAAJD0642H Assessee by : Shri Dilip Chatterjee, AR Revenue by : Ms. Archana Gupta, DR Date of hearing: 14.01.2026 Date of pronouncement: 10.02.2026 O R D E R Per Rajesh Kumar, AM:…

ELCOME TECHNOLOGIES PRIVATE LIMITED,MUMBAI vs. DY. COMMISSIONER OF INCOME TAX, MUMBAI

Appeal of the assessee is partly allowed

ITA 6188/MUM/2025[2018-19]Status: DisposedITAT Mumbai09 Dec 2025AY 2018-19

Bench: Shri Saktijit Dey, Vp & Ms Padmavathy S, Am

For Respondent: Shri Himanshu Joshi, Sr.-DR
Section 250Section 250(4)Section 37Section 41(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL “E” BENCH, MUMBAI BEFORE SHRI SAKTIJIT DEY, VP & MS PADMAVATHY S, AM I.T.A. No. 6188/Mum/2025 (Assessment Year: 2018-19) Elcome Technologies Pvt. Ltd., DCIT, CC-15(1),, 6, Ground Floor, Raheja Arcade, Aayakar Bhavan, M.K. Road, Plot No. 61, Sector 11 CBD Belapur, Vs. Mumbai-400020. Konkan Bhawan, Thane-400016. PAN: AAACE7023Q Assessee) : Revenue) : Shri Viksit Bhargava a/w Shri Assessee by Kalpesh Unadkat, AR Revenue by : Shri Himanshu Joshi, Sr.-DR Date of Hearing 02.12.2025 : Date of Pronouncement : 09.12.2025 O R D E R Per Padmavathy S, AM: This appeal by the assessee is a…

STAR PAPER MILLS LIMITED,KOLKATA vs. PCIT - 2, , KOLKATA

In the result, the appeal of the assessee is allowed

ITA 641/KOL/2025[2018-19]Status: DisposedITAT Kolkata20 Nov 2025AY 2018-19

Bench: SHRI RAJESH KUMAR, ACCOUNTANT MEMBER SHRI PRADIP KUMAR CHOUBEY (Judicial Member)

Section 143(2)Section 143(3)Section 263Section 36(1)(vii)

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH,KOLKATA SHRI RAJESH KUMAR, ACCOUNTANT MEMBER SHRI PRADIP KUMAR CHOUBEY, JUDICIAL MEMBER I.T.A. No.641/Kol/2025 (Assessment Year 2018-2019) Star Paper Mills Limited, 2nd Floor, Duncan House, 31 Netaji Subhas Road - 700001 [PAN: AAECS0759B] ……..…...……………....Appellant vs. PCIT-2, Kolkata, Aayakar Bhavan, P-7, Chowringhee Square, Kolkata - 700069 ............................ Respondent Appearances by: Assessee represented by : Akkal Dudhewala, Adv. Department represented by : Sanat Kumar Raha, CIT-DR Date of concluding the hearing : 28.10.2025 Date of pronouncing the…

SEVA BHARATHI TRUST,CHAMARAJANAGARA vs. INCOME TAX OFFICER, WARD-1, CHAMARAJANAGARA

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

ITA 1486/BANG/2025[2016-17]Status: DisposedITAT Bangalore31 Oct 2025AY 2016-17

Bench: Shri.Laxmi Prasad Sahu & Shri.Keshav Dubeyassessment Year : 2016-17 M/S. Seva Bharathi Trust, Vs. Ito, Sevabharathi College Campus, Ward –1, Chennipuradamole Road, Chamarajanagara. Chamarajanagara – 571 313. Pan : Aabts 6034 K Appellant Respondent Assessee By : Shri. Vageesh Hegde, Ca Revenue By : Shri. Ganesh R. Ghale, Advocate, Standing Counsel For Revenue. Date Of Hearing : 09.10.2025 Date Of Pronouncement : 31.10.2025

For Appellant: Shri. Vageesh Hegde, CAFor Respondent: Shri. Ganesh R. Ghale, Advocate, Standing Counsel for Revenue
Section 11Section 119Section 12A(1)(b)Section 139

…IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH : BANGALORE BEFORE SHRI.LAXMI PRASAD SAHU, ACCOUNTANT MEMBER AND SHRI.KESHAV DUBEY, JUDICIAL MEMBER Assessment Year : 2016-17 M/s. Seva Bharathi Trust, Vs. ITO, Sevabharathi College Campus, Ward –1, Chennipuradamole Road, Chamarajanagara. Chamarajanagara – 571 313. PAN : AABTS 6034 K APPELLANT RESPONDENT Assessee by : Shri. Vageesh Hegde, CA Revenue by : Shri. Ganesh R. Ghale, Advocate, Standing Counsel for Revenue. Date of hearing : 09.10.2025 Date of Pronouncement : 31.10.2025 O R D E R Per Laxmi Prasad Sahu, Accountant Member : This appeal is filed by the ass…

DY.COMMISSIONER OF INCOME TAX, THRISSUR vs. THE CSB BANK LTD, THRISSUR

In the result, the appeal of revenue is dismissed

ITA 542/COCH/2025[2014-15]Status: DisposedITAT Cochin30 Oct 2025AY 2014-15

Bench: SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER SHRI RAHUL CHAUDHARY (Judicial Member)

For Appellant: Shri Satish Modi, CAFor Respondent: Shri. Sanjit Kumar Das, CIT DR
Section 115Section 115JSection 144BSection 147Section 250

…`IN THE INCOME TAX APPELLATE TRIBUNAL “DB” BENCH, COCHIN SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER SHRI RAHUL CHAUDHARY, JUDICIAL MEMBER Dy. Commissioner of Income Tax Ayakar Bhavan, Shakthan, Thampuran Nagar, Thrissur, Thrissur Kerala- 680006 …………. Appellant Vs The CSB Bank Ltd ST. Thomas College Road, Thrissur, Thrissur, Kerala- 680020 [PAN: AABCT0024D] …………. Respondent Appearance For the Appellant/Assessee : Shri Satish Modi, CA For the Respondent/Department : Shri. Sanjit Kumar Das, CIT DR Date Conclusion of hearing : 20.08.2025 Pronouncement of order : 30.10.2025 O R D E R [ Per Rahul Chaudhary, Judicial M…

DCIT, DELHI vs. PUNJAB NATIONAL BANK, DELHI

In the result, the appeal of the Revenue in ITA No

ITA 2948/DEL/2024[2017-18]Status: DisposedITAT Delhi04 Jul 2025AY 2017-18

Bench: Ms. Madhumita Roy & Shri Naveen Chandra

For Appellant: Shri K. Sampath, CAFor Respondent: Ms. Harpreet Kaur Hansra, Sr. DR
Section 14ASection 32(1)Section 36(1)(viii)Section 43B

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI ‘F’ BENCH, NEW DELHI BEFORE MS. MADHUMITA ROY, JUDICIAL MEMBER, AND SHRI NAVEEN CHANDRA, ACCOUNTANT MEMBER ITA No. 2948/DEL/2024 [A.Y. 2017-18] The Dy. CI.T. Vs. Punjab National Bank 1st Floor, A Wing, Corporate Office New Delhi Plot No. 4, Sector – 10, Dwarka, New Delhi PAN – AAACP 0165 G (Applicant) (Respondent) Assessee By : Shri K. Sampath, CA Department By : Ms. Harpreet Kaur Hansra, Sr. DR Date of Hearing : 21.05.2025 Date of Pronouncement : 04.07.2025 ORDER PER NAVEEN CHANDRA, ACCOUNTANT MEMBER:- This appeal by the Revenue is preferred against the orde…

THE DCIT, CIR-3(2) GANGTOK, GANGTOK SIKKIM vs. SIKKIM STATE COOPERATIVE SUPPLY AND MARKETING FEDERATION LIMITED , GANGTOK SIKKIM

ITA 1583/KOL/2024[2020-21]Status: DisposedITAT Kolkata18 Jun 2025AY 2020-21

Bench: Shri Pradip Kumar Choubey & Shri Rakesh Mishra

Section 250Section 80P

…आयकर अपीलीय अधिकरण कोलकाता 'ए' पीठ, कोलकाता में IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA ‘A’ BENCH, KOLKATA श्री प्रदीप कुमार चौबे, न्याधयक सदस्य एवं श्री राकेश धमश्रा, लेखा सदस्य के समक्ष Before SHRI PRADIP KUMAR CHOUBEY, JUDICIAL MEMBER & SHRI RAKESH MISHRA, ACCOUNTANT MEMBER I.T.A. Nos.: 1582 & 1583/KOL/2024 Assessment Years: 2018-19 & 2020-21 Deputy Commissioner of Income Sikkim State Cooperative Tax, Cir-3(2), Gangtok Supply and Marketing Vs. Federation Limited (Appellant) (Respondent) PAN: AADAS4451M Appearances: Department represented by : Sailen Samadder, Add. CIT, Sr. DR. Assessee represented by : A.…

DEPUTY COMMISSIONER OF INCOME TAX, CIR-3(2), GANGTOK, GANGTOK SIKKIM vs. SIKKIM STATE COOPERATIVE SUPPLY AND MARKETING FEDERATION LIMITED, GANGTOK SIKKIM

ITA 1582/KOL/2024[2018-19]Status: DisposedITAT Kolkata18 Jun 2025AY 2018-19

Bench: Shri Pradip Kumar Choubey & Shri Rakesh Mishra

Section 250Section 80P

…आयकर अपीलीय अधिकरण कोलकाता 'ए' पीठ, कोलकाता में IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA ‘A’ BENCH, KOLKATA श्री प्रदीप कुमार चौबे, न्याधयक सदस्य एवं श्री राकेश धमश्रा, लेखा सदस्य के समक्ष Before SHRI PRADIP KUMAR CHOUBEY, JUDICIAL MEMBER & SHRI RAKESH MISHRA, ACCOUNTANT MEMBER I.T.A. Nos.: 1582 & 1583/KOL/2024 Assessment Years: 2018-19 & 2020-21 Deputy Commissioner of Income Sikkim State Cooperative Tax, Cir-3(2), Gangtok Supply and Marketing Vs. Federation Limited (Appellant) (Respondent) PAN: AADAS4451M Appearances: Department represented by : Sailen Samadder, Add. CIT, Sr. DR. Assessee represented by : A.…

GOLDIAM JEWELLERY LIMITED,MUMBAI vs. ACIT-CC 1(2), MUMBAI

In the result the appeal filed by the assessee stands partly allowed with no order as to cost

ITA 3272/MUM/2023[2018-19]Status: DisposedITAT Mumbai27 Nov 2024AY 2018-19

Bench: Shri Sandeep Gosain & Ms Padmavathy Svs. Acit – Cc 1(2) Goldiam Jewellery Ltd Mumbai. G-10, Ground Floor, Gems & Jewellery Complex Ii, Seeps Sez, Andheri East, Mumbai – 400096. Pan/Gir No. Aaccg3424F (Applicant) (Respondent)

Section 147Section 148Section 250Section 36(1)(va)

…IN THE INCOME TAX APPELLATE TRIBUNAL “G” BENCH MUMBAI BEFORE SHRI SANDEEP GOSAIN, JUDICIAL MEMBER & MS PADMAVATHY S, ACCOUNTANT MEMBER Vs. ACIT – CC 1(2) Goldiam Jewellery Ltd Mumbai. G-10, Ground Floor, Gems and Jewellery Complex II, Seeps Sez, Andheri East, Mumbai – 400096. PAN/GIR No. AACCG3424F (Applicant) (Respondent) Assessee by Shri Prateek Jian Revenue by Shri Nagnath Bimrao Pasale सुनवाई क" तारीख/Date of Hearing 14.11.2024 घोषणा क" तारीख/Date of Pronouncement 27.11.2024 आदेश / ORDER PER SANDEEP GOSAIN, JM: The present appeal has been filed by the assessee challenging the impugned order 19.07.2023, pass…

DCIT (IT)-2(1)(2), AIR BUILDING, NARIMAN POINT, MUMBAI vs. DBS BANK LIMITED, MUMBAI

ITA 4722/MUM/2023[2015-16]Status: DisposedITAT Mumbai21 Nov 2024AY 2015-16

Bench: Shri Narendra Kumar Billaiya, Hon'Ble & Shri Sunil Kumar Singh, Hon'Bleι.Τ.Α. No. 3691/Mum/2023

For Appellant: Shri P.J. Pardiwala/Shri Madhur Agarwal, A/RsFor Respondent: Shri Vivek Permpurna, CIT, D/R
Section 143(3)Section 14ASection 28Section 36Section 36(1)(vii)Section 36(1)(viia)Section 36(2)Section 37(1)Section 44C

…आयकर अपीलीय अधिकरण न्यायपीठ, मुंबई । IN THE INCOME TAX APPELLATE TRIBUNAL “I” BENCH, MUMBAI BEFORE SHRI NARENDRA KUMAR BILLAIYA, HON'BLE ACCOUNTANT MEMBER & SHRI SUNIL KUMAR SINGH, HON'BLE JUDICIAL MEMBER Ι.Τ.Α. No. 3691/Mum/2023 Assessment Year: 2015-16 DBS Bank Ltd. (DBS Bank Ltd. India branches now converted into wholly owned subsidiary DBS Bank India Limited) First Floor, Express Tower Nariman Point Mumbai - 400021 [PAN: AAACТ 4652 J] अपीलार्थी/ (Appellant) Vs Officer of the Deputy Commissioner of Income Tax (International taxation) -2(1)(2) प्रत्यर्थी / (Respondent) Ι.Τ.Α. No. 4722/Mum/2023 Assessment Year…

DBS BANK LTD (DBS BANK LTD., INDIA BRANCHES NOW CONVERTED INTO DBS BANK INDIA LTD),MUMBAI vs. DCIT (INT TXT)-2(1)(2), MUMBAI

In the result, appeal of the assessee in ITA No

ITA 3691/MUM/2023[2015-16]Status: DisposedITAT Mumbai21 Nov 2024AY 2015-16

Bench: Shri Narendra Kumar Billaiya, Hon’Ble & Shri Sunil Kumar Singh, Hon’Ble

For Appellant: Shri P.J. Pardiwala/Shri Madhur Agarwal, A/RsFor Respondent: Shri Vivek Permpurna, CIT, D/R
Section 143(3)Section 14ASection 28Section 36Section 36(1)(vii)Section 36(1)(viia)Section 36(2)Section 37(1)Section 44C

…| आयकर अपीलीय अिधकरण "ायपीठ, मुंबई | IN THE INCOME TAX APPELLATE TRIBUNAL “I” BENCH, MUMBAI BEFORE SHRI NARENDRA KUMAR BILLAIYA, HON’BLE ACCOUNTANT MEMBER & SHRI SUNIL KUMAR SINGH, HON’BLE JUDICIAL MEMBER I.T.A. No. 3691/Mum/2023 Assessment Year: 2015-16 DBS Bank Ltd. Officer of the Deputy (DBS Bank Ltd. India branches Commissioner of Income Tax Vs (International taxation) -2(1)(2) now converted into wholly owned subsidiary DBS Bank India Limited) First Floor, Express Tower Nariman Point Mumbai - 400021 [PAN: AAACT 4652 J] अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) I.T.A. No. 4722/Mum/2023 Assessment Year: 2015-…

DY. COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-4(4), MUMBAI, MUMBAI vs. ROMELL HOUSING LLP, MUMBAI

ITA 3935/MUM/2023[2018-19]Status: DisposedITAT Mumbai18 Oct 2024AY 2018-19

Bench: Shri Sandeep Singh Karhailshri Gagan Goyal

For Appellant: Shri Nitesh JoshiFor Respondent: Smt. Sanyogita Nagpal, CIT-DR
Section 142(1)Section 143(2)Section 143(3)Section 144BSection 250Section 253(4)Section 56(2)(x)

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, MUMBAI BEFORE SHRI SANDEEP SINGH KARHAIL, JUDICIAL MEMBER SHRI GAGAN GOYAL, ACCOUNTANT MEMBER ITA No.3935/Mum/2023 (Assessment Year :2018-2019) Deputy Commissioner of Income Tax, Central Circle – 4(4), Mumbai - 400021, Maharashtra Appellant v/s Romell Housing LLP, 101, B-Wing, Gharkul Co-op. Society, Azad Road, Vile Parle East, Mumbai - 400057, Maharashtra PAN: AATFR3895F Respondent CO No.21/Mum/2024 (Arising out of ITA No.3935/Mum/2023) (Assessment Year :2018–2019) Romell Housing LLP, 101, B-Wing, Gharkul Co-op. Society, Azad Road, Vile Parle East, Mumbai - 400057,…

M/S. VAASAUTOMATION PRIVATE LIMITED,KANCHIPURM vs. ACIT, COPRPORATE CIRCLE-3(2), CHENNAI

In the result, all the grounds of appeal raised by the assesse are dismissed

ITA 140/CHNY/2024[2015-16]Status: DisposedITAT Chennai31 Jul 2024AY 2015-16

Bench: Shri Aby T Varkey & Shri Amitabh Shuklaआयकर अपील सं./Ita No.140/Chny/2024 निर्धारण वर्ा /Assessment Years: - 2015-16 M/S.Vaasautomation India Pvt Ltd., The Asst.Commissioner Of Income Plot No.H18 & H19, Sipcot Industrial Tax(Osd), Park, Vallam Vadagal, Echoor Post, Corporate Circle-3(2), Sriperumbudur Taluk, Chennai Kancheepuram Dist, Kanchipuram-631604. [Pan: Aaach2759N] (अपीलार्थी/Assesse) (प्रत्यर्थी/Respondent) अपीलार्थी की ओर से/ Assesse By : Shri N.Venkatasubramanian, C.A, प्रत्यर्थी की ओर से /Respondent By : Shri P.Sajit Kumar, Jcit सुनवाई की तारीख/Date Of Hearing : 04.07.2024 घोषणा की तारीख /Date Of Pronouncement : 31.07.2024

For Respondent: Shri P.Sajit Kumar, JCIT
Section 143(3)Section 250Section 36(1)(vii)Section 36(1)(viia)Section 36(2)

…आयकर अपीलीय अधिकरण, ‘ए’ न्यायपीठ, चेन्नई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH: CHENNAI श्री एबी टी. वर्की, न्याययर्क सदस्य एवं श्री अमिताभ शुक्ला, लेखा सदस्य के समक्ष BEFORE SHRI ABY T VARKEY, JUDICIAL MEMBER AND SHRI AMITABH SHUKLA, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.140/Chny/2024 निर्धारण वर्ा /Assessment Years: - 2015-16 M/s.Vaasautomation India Pvt Ltd., The Asst.Commissioner of Income Plot No.H18 & H19, SIPCOT Industrial Tax(OSD), Park, Vallam vadagal, Echoor Post, Corporate Circle-3(2), Sriperumbudur Taluk, Chennai Kancheepuram Dist, Kanchipuram-631604. [PAN: AAACH2759N] (अपीलार्थी/Assesse) (…

THE ANDHRA PRADESH STATE CO-OPERATIVE BANK LTD,VIJAYAWADA vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-4(1), HYDERABAD

In the result, the S.As. filed by the assessee are dismissed

ITA 464/HYD/2023[2010-11]Status: DisposedITAT Hyderabad29 Jul 2024AY 2010-11

Bench: Shri Laliet Kumar & Shri Madhusudan Sawdia

For Appellant: Shri M.V.Anil Kumar, AdvocateFor Respondent: : Ms. K. Haritha, CIT-DR
Section 36Section 36(1)(vii)Section 36(1)(viia)Section 37

…आयकर अपीलीय अधिकरण, हैदराबाद पीठ IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘A’ Bench, Hyderabad BEFORE SHRI LALIET KUMAR, JUDICIAL MEMBER AND SHRI MADHUSUDAN SAWDIA, ACCOUNTANT MEMBER आ.अपी.सं /ITA Nos.1796/Hyd/2017,241/Hyd/2018, 464/Hyd/2023 & 460 to 463/Hyd/2023) (निर्धारण वर्ा/Assessment Years(“A.Ys.”): 2008-09 to 2014-15 ) & (S.A. Nos.63,67,64 to 66/Hyd/2023 ) (निर्धारण वर्ा/A.Ys: 2008-09, 2010-11, 2011-12, 2012-13 & 2014-15 ) The Andhra Pradesh State Co- Asst. Commissioner of Income Tax, Vs. Circle 4(1), Hyderabad. operative Bank Limited, Hyderabad. PAN: AAAAT2971J (Appellant) (Respondent) निर्धारर…

THE ANDHRA PRADESH STATE CO-OPERATIVE BANK LTD,VIJAYAWADA vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-4(1), HYDERABAD

In the result, the S.As. filed by the assessee are dismissed

ITA 463/HYD/2023[2014-15]Status: DisposedITAT Hyderabad29 Jul 2024AY 2014-15

Bench: Shri Laliet Kumar & Shri Madhusudan Sawdia

For Appellant: Shri M.V.Anil Kumar, AdvocateFor Respondent: : Ms. K. Haritha, CIT-DR
Section 36Section 36(1)(vii)Section 36(1)(viia)Section 37

…आयकर अपीलीय अधिकरण, हैदराबाद पीठ IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘A’ Bench, Hyderabad BEFORE SHRI LALIET KUMAR, JUDICIAL MEMBER AND SHRI MADHUSUDAN SAWDIA, ACCOUNTANT MEMBER आ.अपी.सं /ITA Nos.1796/Hyd/2017,241/Hyd/2018, 464/Hyd/2023 & 460 to 463/Hyd/2023) (निर्धारण वर्ा/Assessment Years(“A.Ys.”): 2008-09 to 2014-15 ) & (S.A. Nos.63,67,64 to 66/Hyd/2023 ) (निर्धारण वर्ा/A.Ys: 2008-09, 2010-11, 2011-12, 2012-13 & 2014-15 ) The Andhra Pradesh State Co- Asst. Commissioner of Income Tax, Vs. Circle 4(1), Hyderabad. operative Bank Limited, Hyderabad. PAN: AAAAT2971J (Appellant) (Respondent) निर्धारर…

THE ANDHRA PRADESH STATE CO-OPERATIVE BANK LTD,VIJAYAWADA vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-4(1), HYDERABAD

In the result, the S.As. filed by the assessee are dismissed

ITA 462/HYD/2023[2013-14]Status: DisposedITAT Hyderabad29 Jul 2024AY 2013-14

Bench: Shri Laliet Kumar & Shri Madhusudan Sawdia

For Appellant: Shri M.V.Anil Kumar, AdvocateFor Respondent: : Ms. K. Haritha, CIT-DR
Section 36Section 36(1)(vii)Section 36(1)(viia)Section 37

…आयकर अपीलीय अधिकरण, हैदराबाद पीठ IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘A’ Bench, Hyderabad BEFORE SHRI LALIET KUMAR, JUDICIAL MEMBER AND SHRI MADHUSUDAN SAWDIA, ACCOUNTANT MEMBER आ.अपी.सं /ITA Nos.1796/Hyd/2017,241/Hyd/2018, 464/Hyd/2023 & 460 to 463/Hyd/2023) (निर्धारण वर्ा/Assessment Years(“A.Ys.”): 2008-09 to 2014-15 ) & (S.A. Nos.63,67,64 to 66/Hyd/2023 ) (निर्धारण वर्ा/A.Ys: 2008-09, 2010-11, 2011-12, 2012-13 & 2014-15 ) The Andhra Pradesh State Co- Asst. Commissioner of Income Tax, Vs. Circle 4(1), Hyderabad. operative Bank Limited, Hyderabad. PAN: AAAAT2971J (Appellant) (Respondent) निर्धारर…

THE ANDHRA PRADESH STATE CO-OPERATIVE BANK LTD,VIJAYAWADA vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-5(1), HYDERABAD

In the result, the S.As. filed by the assessee are dismissed

ITA 461/HYD/2023[2012-13]Status: DisposedITAT Hyderabad29 Jul 2024AY 2012-13

Bench: Shri Laliet Kumar & Shri Madhusudan Sawdia

For Appellant: Shri M.V.Anil Kumar, AdvocateFor Respondent: : Ms. K. Haritha, CIT-DR
Section 36Section 36(1)(vii)Section 36(1)(viia)Section 37

…आयकर अपीलीय अधिकरण, हैदराबाद पीठ IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘A’ Bench, Hyderabad BEFORE SHRI LALIET KUMAR, JUDICIAL MEMBER AND SHRI MADHUSUDAN SAWDIA, ACCOUNTANT MEMBER आ.अपी.सं /ITA Nos.1796/Hyd/2017,241/Hyd/2018, 464/Hyd/2023 & 460 to 463/Hyd/2023) (निर्धारण वर्ा/Assessment Years(“A.Ys.”): 2008-09 to 2014-15 ) & (S.A. Nos.63,67,64 to 66/Hyd/2023 ) (निर्धारण वर्ा/A.Ys: 2008-09, 2010-11, 2011-12, 2012-13 & 2014-15 ) The Andhra Pradesh State Co- Asst. Commissioner of Income Tax, Vs. Circle 4(1), Hyderabad. operative Bank Limited, Hyderabad. PAN: AAAAT2971J (Appellant) (Respondent) निर्धारर…

THE ANDHRA PRADESH STATE CO-OPERATIVE BANK LTD,VIJAYAWADA vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-4(1), HYDERABAD

In the result, the S.As. filed by the assessee are dismissed

ITA 460/HYD/2023[2011-12]Status: DisposedITAT Hyderabad29 Jul 2024AY 2011-12

Bench: Shri Laliet Kumar & Shri Madhusudan Sawdia

For Appellant: Shri M.V.Anil Kumar, AdvocateFor Respondent: : Ms. K. Haritha, CIT-DR
Section 36Section 36(1)(vii)Section 36(1)(viia)Section 37

…आयकर अपीलीय अधिकरण, हैदराबाद पीठ IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘A’ Bench, Hyderabad BEFORE SHRI LALIET KUMAR, JUDICIAL MEMBER AND SHRI MADHUSUDAN SAWDIA, ACCOUNTANT MEMBER आ.अपी.सं /ITA Nos.1796/Hyd/2017,241/Hyd/2018, 464/Hyd/2023 & 460 to 463/Hyd/2023) (निर्धारण वर्ा/Assessment Years(“A.Ys.”): 2008-09 to 2014-15 ) & (S.A. Nos.63,67,64 to 66/Hyd/2023 ) (निर्धारण वर्ा/A.Ys: 2008-09, 2010-11, 2011-12, 2012-13 & 2014-15 ) The Andhra Pradesh State Co- Asst. Commissioner of Income Tax, Vs. Circle 4(1), Hyderabad. operative Bank Limited, Hyderabad. PAN: AAAAT2971J (Appellant) (Respondent) निर्धारर…

THE ANDHRA PRADESH STATE CO OPERATIVE BANK LIMITED,HYDERABAD vs. ASST. COMMISSIONER OF INCOME TAX, CIRCLE-4(1), HYDERABAD

In the result, the S.As. filed by the assessee are dismissed

ITA 241/HYD/2018[2009-10]Status: DisposedITAT Hyderabad29 Jul 2024AY 2009-10

Bench: Shri Laliet Kumar & Shri Madhusudan Sawdia

For Appellant: Shri M.V.Anil Kumar, AdvocateFor Respondent: : Ms. K. Haritha, CIT-DR
Section 36Section 36(1)(vii)Section 36(1)(viia)Section 37

…आयकर अपीलीय अधिकरण, हैदराबाद पीठ IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘A’ Bench, Hyderabad BEFORE SHRI LALIET KUMAR, JUDICIAL MEMBER AND SHRI MADHUSUDAN SAWDIA, ACCOUNTANT MEMBER आ.अपी.सं /ITA Nos.1796/Hyd/2017,241/Hyd/2018, 464/Hyd/2023 & 460 to 463/Hyd/2023) (निर्धारण वर्ा/Assessment Years(“A.Ys.”): 2008-09 to 2014-15 ) & (S.A. Nos.63,67,64 to 66/Hyd/2023 ) (निर्धारण वर्ा/A.Ys: 2008-09, 2010-11, 2011-12, 2012-13 & 2014-15 ) The Andhra Pradesh State Co- Asst. Commissioner of Income Tax, Vs. Circle 4(1), Hyderabad. operative Bank Limited, Hyderabad. PAN: AAAAT2971J (Appellant) (Respondent) निर्धारर…

THE ANDHRA PRADESH STATE COOPERATIVE BANK LIMITED,HYDERABAD vs. ASST.COMMISSIONER OF INCOME TAX, CIRCLE-5(1), HYDERABAD

In the result, the S.As. filed by the assessee are dismissed

ITA 1796/HYD/2017[2008-09]Status: DisposedITAT Hyderabad29 Jul 2024AY 2008-09

Bench: Shri Laliet Kumar & Shri Madhusudan Sawdia

For Appellant: Shri M.V.Anil Kumar, AdvocateFor Respondent: : Ms. K. Haritha, CIT-DR
Section 36Section 36(1)(vii)Section 36(1)(viia)Section 37

…आयकर अपीलीय अधिकरण, हैदराबाद पीठ IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘A’ Bench, Hyderabad BEFORE SHRI LALIET KUMAR, JUDICIAL MEMBER AND SHRI MADHUSUDAN SAWDIA, ACCOUNTANT MEMBER आ.अपी.सं /ITA Nos.1796/Hyd/2017,241/Hyd/2018, 464/Hyd/2023 & 460 to 463/Hyd/2023) (निर्धारण वर्ा/Assessment Years(“A.Ys.”): 2008-09 to 2014-15 ) & (S.A. Nos.63,67,64 to 66/Hyd/2023 ) (निर्धारण वर्ा/A.Ys: 2008-09, 2010-11, 2011-12, 2012-13 & 2014-15 ) The Andhra Pradesh State Co- Asst. Commissioner of Income Tax, Vs. Circle 4(1), Hyderabad. operative Bank Limited, Hyderabad. PAN: AAAAT2971J (Appellant) (Respondent) निर्धारर…

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Southern Technology Ltd. v. Jt. CIT (187 Taxmann 346) — Cited in 77 Judgments | BharatTax