Surat District Coop. Bank Ltd. v. ACIT

152 Taxmann.com 549Reported decision#19259 most cited
4

judgments rely on this decision, according to BharatTax’s citation analysis of 331,145 Indian tax judgments — from 2024 to 2024.

Sections most often in play

Section 10(10C)Section 10(15)(iv)Section 10(34)Section 14ASection 35DDASection 36(1)(iv)Section 37Section 44C

Issues it is cited on

section 10(10c)section 35ddasection 35ddapproved gratuity fundsection 44csection 10(15)section 35dretrospective amendmentsection 36(1)(iv)right to receivesection 192section 10(34)

Judgments citing Surat District Coop. Bank Ltd. v. ACIT

DCIT 2(2)(2), Mumbai vs. The Hongkong and Shanghai Banking Corp Ltd, Mumbai

In the result, assessee’s appeals are allowed wherein

ITA 4786/MUM/2016[2005-06]Status: DisposedITAT Mumbai30 Apr 2024AY 2005-06

Bench: SHRI AMIT SHUKLA (Judicial Member), SHRI GAGAN GOYAL (Accountant Member)

Section 10(15)(iv)Section 10(34)Section 143(3)Section 14A

…IN THE INCOME TAX APPELLATE TRIBUNAL, ‘H‘ BENCH MUMBAI BEFORE: SHRI AMIT SHUKLA, JUDICIAL MEMBER & SHRI GAGAN GOYAL, ACCOUNTANT MEMBER & The Hongkong & Vs. The Joint Director of Shanghai Banking Income Tax Corporation Ltd. (International Srnior Vice President Taxation)-3, Mumbai Tax, 1st Floor, Scindia India Area Management House 5th Floor, Hongkong N.M. Marg, Ballard Bank Building, Estate, Mumbai – 400 52/60, MG Road 038 Fort, Mumbai – 400 001 PAN/GIR No.AAACT4652J (Appellant) .. (Respondent) & Deputy Commissioner Vs. The Hongkong & Shanghai of Income Tax-(IT)- Banking Corporation Ltd. 2(2)(2), Srnior Vice Pre…

The Hong Kong & Shanghai Banking Corporation Ltd., Mumbai vs. Jt. Director of Income Tax (International Taxation) - Range -3, Mumbai

In the result, assessee’s appeals are allowed wherein

ITA 4765/MUM/2016[2005-06]Status: DisposedITAT Mumbai30 Apr 2024AY 2005-06

Bench: SHRI AMIT SHUKLA (Judicial Member), SHRI GAGAN GOYAL (Accountant Member)

Section 10(15)(iv)Section 10(34)Section 143(3)Section 14A

…IN THE INCOME TAX APPELLATE TRIBUNAL, ‘H‘ BENCH MUMBAI BEFORE: SHRI AMIT SHUKLA, JUDICIAL MEMBER & SHRI GAGAN GOYAL, ACCOUNTANT MEMBER & The Hongkong & Vs. The Joint Director of Shanghai Banking Income Tax Corporation Ltd. (International Srnior Vice President Taxation)-3, Mumbai Tax, 1st Floor, Scindia India Area Management House 5th Floor, Hongkong N.M. Marg, Ballard Bank Building, Estate, Mumbai – 400 52/60, MG Road 038 Fort, Mumbai – 400 001 PAN/GIR No.AAACT4652J (Appellant) .. (Respondent) & Deputy Commissioner Vs. The Hongkong & Shanghai of Income Tax-(IT)- Banking Corporation Ltd. 2(2)(2), Srnior Vice Pre…

DDIT (It) 3(1), Mumbai vs. Hongkong & Sanghai Banking Corporation Ltd, Mumbai

In the result, assessee’s appeals are allowed wherein

ITA 7824/MUM/2010[2004-05]Status: DisposedITAT Mumbai30 Apr 2024AY 2004-05

Bench: IN THE INCOME TAX APPELLATE TRIBUNAL, ‘H’ BENCH MUMBAI BEFORE: SHRI AMIT SHUKLA (Judicial Member), SHRI GAGAN GOYAL, ACCOUNTANT MEMBER ITA No.7336/Mum/2010 (Assessment Year :2004-05) & ITA No.4765/Mum/2016 (Assessment Year :2005-06) The Hongkong & Shanghai Banking Corporation Ltd. Srnior Vice President Tax, India Area Management 5th Floor, Hongkong Bank Building, 52/60, MG Road Fort, Mumbai – 400 001 (Appellant) Vs. The Joint Director of Income Tax (International Taxation)-3, Mumbai 1st Flo

Section 10(15)(iv)Section 10(34)Section 143(3)Section 14A

…IN THE INCOME TAX APPELLATE TRIBUNAL, ‘H‘ BENCH MUMBAI BEFORE: SHRI AMIT SHUKLA, JUDICIAL MEMBER & SHRI GAGAN GOYAL, ACCOUNTANT MEMBER & The Hongkong & Vs. The Joint Director of Shanghai Banking Income Tax Corporation Ltd. (International Srnior Vice President Taxation)-3, Mumbai Tax, 1st Floor, Scindia India Area Management House 5th Floor, Hongkong N.M. Marg, Ballard Bank Building, Estate, Mumbai – 400 52/60, MG Road 038 Fort, Mumbai – 400 001 PAN/GIR No.AAACT4652J (Appellant) .. (Respondent) & Deputy Commissioner Vs. The Hongkong & Shanghai of Income Tax-(IT)- Banking Corporation Ltd. 2(2)(2), Srnior Vice Pre…

The Hongkong & Shanghai Banking Corporation Ltd, Mumbai vs. DDIT (It) 3(1), Mumbai

In the result, assessee’s appeals are allowed wherein

ITA 7336/MUM/2010[2004-05]Status: DisposedITAT Mumbai30 Apr 2024AY 2004-05

Bench: SHRI AMIT SHUKLA (Judicial Member), SHRI GAGAN GOYAL, ACCOUNTANT MEMBER & The Hongkong & Shanghai Banking Corporation Ltd. Srnior (Vice President)

Section 10(15)(iv)Section 10(34)Section 143(3)Section 14A

…IN THE INCOME TAX APPELLATE TRIBUNAL, ‘H‘ BENCH MUMBAI BEFORE: SHRI AMIT SHUKLA, JUDICIAL MEMBER & SHRI GAGAN GOYAL, ACCOUNTANT MEMBER & The Hongkong & Vs. The Joint Director of Shanghai Banking Income Tax Corporation Ltd. (International Srnior Vice President Taxation)-3, Mumbai Tax, 1st Floor, Scindia India Area Management House 5th Floor, Hongkong N.M. Marg, Ballard Bank Building, Estate, Mumbai – 400 52/60, MG Road 038 Fort, Mumbai – 400 001 PAN/GIR No.AAACT4652J (Appellant) .. (Respondent) & Deputy Commissioner Vs. The Hongkong & Shanghai of Income Tax-(IT)- Banking Corporation Ltd. 2(2)(2), Srnior Vice Pre…