State Bank of Mysore v. ACIT, Circle 12, Bengaluru

79 Taxmann.com 65Supreme Court of India2017#18287 most cited
5

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2022 to 2024.

Sections most often in play

Section 143(3)Section 154Section 250Section 36(1)(viia)

Judgments citing State Bank of Mysore v. ACIT, Circle 12, Bengaluru

DCIT Circle - 3(4), Mumbai vs. Idbi Bank Ltd, Mumbai

ITA 4041/MUM/2023[2013-14]Status: DisposedITAT Mumbai05 Dec 2024AY 2013-14

Bench: Shri. Narendra Kumar Billaiya & Anikesh Banerjee

For Appellant: Shri C NareshFor Respondent: Shri R.A. Dhyani, CIT DR
Section 143(3)Section 154Section 250Section 36(1)(viia)

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “C”, MUMBAI BEFORE SHRI. NARENDRA KUMAR BILLAIYA, ACCOUNTANT MEMBER AND ANIKESH BANERJEE, JUDICIAL MEMBER I.T.A No.4041/Mum/2023 (Assessment Year:2013-14) DCIT Circle-3(4), Mumbai vs IDBI Bank Ltd, Mumbai 5th Room No.559, Floor, IDBI Tower, WTC Complex 7th Floor, Taxation Cell, Cuffe Aayakar Bhavan, M.K. Road, Mumbai-400 020 Parade, Mumbai-400 005 PAN: AABCI8842G APPLICANT RESPONDENT Assessee by : Shri C Naresh Respondent by : Shri R.A. Dhyani, CIT DR Date of hearing : 04/12/2024 Date of pronouncement : 05/12/2024 O R D E R PER SHRI ANIKESH BANERJEE, JM: I…

DCIT Circle 2(1), Trichy vs. The Lakshmi Vilas Bank Ltd., Karur

ITA 900/CHNY/2019[2014-15]Status: DisposedITAT Chennai04 Jan 2023AY 2014-15

Bench: Hon’Ble Shri Mahavir Singh & Hon’Ble Shri Manoj Kumar Aggarwal, Am

For Appellant: Shri G. Sittaraman (CA) – Ld. ARFor Respondent: Shri R. Mohan Reddy (CIT)&
Section 143(3)Section 30Section 36Section 37(1)Section 43B

…favour of the revenue and against the assessee. We do not see any merit in these appeals. Accordingly, appeals are dismissed. The Special Leave Petition of the assessee against the same has already been dismissed by Hon’ble Supreme Court which is reported as 79 Taxmann.com 65. In terms of ratio of this decision, it was held that to determine status of a bank as a 'rural branch' for allowing benefit of deduction u/s 36(1)(viia), even provisional figures of census data available on first day of relevant financial year can be taken into consideration and if figure shown in provisional population total in a village…

The Lakshmi Vilas Bank Limited, Karur vs. ACIT Circle 2(1), Trichy

ITA 672/CHNY/2019[2014-15]Status: DisposedITAT Chennai04 Jan 2023AY 2014-15

Bench: Hon’Ble Shri Mahavir Singh & Hon’Ble Shri Manoj Kumar Aggarwal, Am

For Appellant: Shri G. Sittaraman (CA) – Ld. ARFor Respondent: Shri R. Mohan Reddy (CIT)&
Section 143(3)Section 30Section 36Section 37(1)Section 43B

…favour of the revenue and against the assessee. We do not see any merit in these appeals. Accordingly, appeals are dismissed. The Special Leave Petition of the assessee against the same has already been dismissed by Hon’ble Supreme Court which is reported as 79 Taxmann.com 65. In terms of ratio of this decision, it was held that to determine status of a bank as a 'rural branch' for allowing benefit of deduction u/s 36(1)(viia), even provisional figures of census data available on first day of relevant financial year can be taken into consideration and if figure shown in provisional population total in a village…

DCIT Circle 2(1), Trichy vs. The Lakshmi Vilas Bank Ltd., Karur

ITA 899/CHNY/2019[2012-13]Status: DisposedITAT Chennai19 Aug 2022AY 2012-13

Bench: Hon’Ble Shri Mahavir Singh & Hon’Ble Shri Manoj Kumar Aggarwal, Am

For Appellant: Shri G. Sittaraman (CA) – Ld. ARFor Respondent: Shri Guru Bashyam (CIT-DR) – Ld. DR
Section 143(3)Section 244ASection 30Section 36Section 36(1)Section 36(1)(viia)Section 36(1)(viii)Section 37(1)

…favour of the revenue and against the assessee. We do not see any merit in these appeals. Accordingly, appeals are dismissed. The Special Leave Petition of the assessee against the same has already been dismissed by Hon’ble Supreme Court which is reported as 79 Taxmann.com 65. In terms of ratio of this decision, it was held that to ddetermine status of a bank as a 'rural branch' for allowing benefit of deduction u/s 36(1)(viia), even provisional figures of census data available on first day of relevant financial year can be taken into consideration and if figure shown in provisional population total in a village…

The Lakshmi Vilas Bank Limited, Karur vs. ACIT Circle 2(1), Trichy

ITA 671/CHNY/2019[2012-13]Status: DisposedITAT Chennai19 Aug 2022AY 2012-13

Bench: Hon’Ble Shri Mahavir Singh & Hon’Ble Shri Manoj Kumar Aggarwal, Am

For Appellant: Shri G. Sittaraman (CA) – Ld. ARFor Respondent: Shri Guru Bashyam (CIT-DR) – Ld. DR
Section 143(3)Section 244ASection 30Section 36Section 36(1)Section 36(1)(viia)Section 36(1)(viii)Section 37(1)

…favour of the revenue and against the assessee. We do not see any merit in these appeals. Accordingly, appeals are dismissed. The Special Leave Petition of the assessee against the same has already been dismissed by Hon’ble Supreme Court which is reported as 79 Taxmann.com 65. In terms of ratio of this decision, it was held that to ddetermine status of a bank as a 'rural branch' for allowing benefit of deduction u/s 36(1)(viia), even provisional figures of census data available on first day of relevant financial year can be taken into consideration and if figure shown in provisional population total in a village…

State Bank of Mysore v. ACIT, Circle 12, Bengaluru (79 Taxmann.com 65) — Cited in 5 Judgments | BharatTax