State Bank of Hyderabad v. DCIT

33 Taxmann.com 312Income Tax Appellate Tribunal2013#5379 most cited

What is State Bank of Hyderabad v. DCIT authority for?

A scheduled bank can claim a deduction for provisions for bad and doubtful debts made in its books of account, provided it does not exceed specified limits related to total income and rural branch advances, as per section 36(1)(viia).

22

judgments rely on this decision, according to BharatTax’s citation analysis of 366,005 Indian tax judgments — from 2015 to 2024.

Also referred to as

State Bank of Hyderabad v DCIT · section 36(1)(viia) · provision for bad and doubtful debts · scheduled bank · rural advances · deduction limits

Issues it is cited on

section 31(3)section 36(l)(vii)section 36(2)(v)section 41(4)section 43b(f)section 36(l)section 36(1)(viia)section 36(1)(viii)section 36(2)section 31section 36(1)(vii)section 41(1)

Judgments citing State Bank of Hyderabad v. DCIT

United Bank of India, Kolkata vs. D.C.I.T Cir- 6, Kolkata

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

ITA 1916/KOL/2012[2009-10]Status: DisposedITAT Kolkata30 Dec 2015AY 2009-10

Bench: : Shri Mahavir Singh & Shri M. Balaganesh

For Appellant: Shri Soumitra Choudhury, Advocate, ld.ARFor Respondent: None appeared
Section 115JSection 143(3)Section 2(5)Section 211Section 40

…IN THE INCOME TAX APPELLATE TRIBUNAL, “C” BENCH, KOLKATA Before : Shri Mahavir Singh, Judicial Member, and Shri M. Balaganesh, Accountant Member ITA No. 1916/Kol/2012 A.Y 2009-10 United Bank of India Vs. DCIT, Circle-6, Kolkata PAN: AAACU5624P (Appellant) (Respondent) ITA No. 113/Kol/2013 A.Y 2009-10 DCIT, Circle-6, Kolkata Vs. United Bank of India (Respondent) (Appellant) For the Appellant/Assessee: Shri Soumitra Choudhury, Advocate, ld.AR For the Respondent/Department: None appeared Date of Hearing: 14-12 -2015 Date of Pronouncement: 30 -12-2015 ORDER SHRI M.BALAGANESH, AM : These appeals o…

Uco Bank, Kolkata vs. DCIT, Circle - 6, Kolkata

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

ITA 1768/KOL/2009[2002-2003]Status: DisposedITAT Kolkata27 Nov 2015AY 2002-2003

Bench: : Shri M. Balaganesh

For Appellant: Shri D.S Damle, FCA, ld.ARFor Respondent: Shri S.Srivastava, CIT, ld.DR
Section 115JSection 254Section 29Section 36(1)(viia)

…IN THE INCOME TAX APPELLATE TRIBUNAL, “C” BENCH, KOLKATA Shri Mahavir Singh,Judicial Member, and Before : Shri M. Balaganesh, Accountant Member I.T.A No. 1768/Kol/2009 A.Y : 2002-03 U C O Bank Vs. D.C.I.T, Circle-6, Kolkata PAN:AAACO3561B (Appellant) (Respondent) For the Appellant: Shri D.S Damle, FCA, ld.AR For the Respondent: Shri S.Srivastava, CIT, ld.DR Date of Hearing: 09-10 -2015 Date of Pronouncement: 27- 11-2015 ORDER SHRI M.BALAGANESH, AM This appeal of the assessee arises out of the order of the Learned CIT(A), VI, Kolkata in Appeal No. 206/CIT(A)-VI/07-08/Cir.-6 dated 21-08-2009 for the…