How many judgments cite Surat Vankar Sahakari Sangh Ltd. v. ACIT?

126 judgments on BharatTax cite Surat Vankar Sahakari Sangh Ltd. v. ACIT (72 Taxmann.com 169), spanning 2016 to 2026.

Which sections of the Income Tax Act does Surat Vankar Sahakari Sangh Ltd. v. ACIT come up under?

It is most often cited in judgments turning on Section 80P(2)(d), Section 263, Section 142(1), Section 143(3), Section 250, Section 80P(2)(a)(i).

Surat Vankar Sahakari Sangh Ltd. v. ACIT

72 Taxmann.com 169High Court2016#819 most cited

What is Surat Vankar Sahakari Sangh Ltd. v. ACIT authority for?

Interest income earned by a co-operative society from deposits with a co-operative bank is eligible for deduction under Section 80P(2)(d) of the Income Tax Act. A co-operative bank is considered a co-operative society for the purpose of this deduction.

126

judgments rely on this decision, according to BharatTax’s citation analysis of 366,459 Indian tax judgments — from 2016 to 2026.

Also referred to as

Surat Vankar Sahakari Sangh Ltd. v. ACIT · Section 80P(2)(d) · co-operative society deduction · interest income co-operative bank · co-operative bank as co-operative society · investment with co-operative societies · Gujarat High Court · eligibility Section 80P · income tax deduction

Also reported as

421 ITR 134

Sections most often in play

Section 80P(2)(d)Section 263 Section 142(1)Section 143(3)Section 250 Section 80P(2)(a)(i)Section 80P(4)Section 143(2)

Issues it is cited on

section 80(p)section 56(i)(ccv)section 80(p)(2)(d)section 80(p)(2)section 194a(3)(v)section 80p(1)section 2(19)section 80p(2)(c)section 80p(2)(d)section 80p(2)section 80p(4)section 80p(2)(a)

Judgments citing Surat Vankar Sahakari Sangh Ltd. v. ACIT

M/S. Jaipur Zila Dugdh Utpadak Sahakari Sangh Ltd., Jaipur vs. DCIT, Circle-6, Jaipur

In the result, both the appeal of the assessee and the Revenue are disposed off with above directions

ITA 1178/JPR/2019[2016-17]Status: DisposedITAT Jaipur28 Feb 2020AY 2016-17

For Appellant: Shri P. C. Parwal (CA)For Respondent: Shri B.K. Gupta (CIT)

Section 12ASection 56Section 80GSection 80PSection 80P(2)(d)

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES ‘B’ JAIPUR Jh fot; iky jko] U;kf;d lnL; ,oa Jh foØe flag ;kno] ys[kk lnL; ds le{k BEFORE: SHRI VIJAY PAL RAO, JM & SHRI VIKRAM SINGH YADAV, AM vk;dj vihy la-@ITA No. 1178/JP/2019 fu/kZkj.k o"kZ@Assessment Year : 2016-17 cuke M/s Jaipur Zila Dugdh Utpadak DCIT, Vs. Sahakari Sangh Ltd., Jaipur Circle-06, Diary, Near Gandhi Nagar Jaipur Railway Station, Jaipur LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AAAAJ0767G vihykFkhZ@Appellant izR;FkhZ@Respondent vk;dj vihy la-@ITA No.1243/JP/2019 fu/kZkj.k o"kZ@Assessment Year : 20…

Azmer Zila Dugdh Utpadak Sahkari Sangh Ltd., Ajmer vs. Pr. Commissioner of Income Tax, Ajmer

In the result, appeal of the assessee is allowed

ITA 90/JPR/2019[2014-15]Status: DisposedITAT Jaipur28 Aug 2019AY 2014-15

For Appellant: Shri Sunil Porwal (CA) &For Respondent: Shri B. K. Gupta (CIT)

Section 143(3)Section 263Section 80Section 80PSection 80P(2)(d)Section 80P(4)

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCH ‘B’ JAIPUR Jh fot; iky jko] U;kf;d lnL; ,oa Jh foØe flag ;kno] ys[kk lnL; ds le{k BEFORE: SHRI VIJAY PAL RAO, JM & SHRI VIKRAM SINGH YADAV, AM vk;dj vihy la-@ITA No. 90/JP/2019 fu/kZkj.k o"kZ@Assessment Year :2014-15 cuke Ajmer Zila Dugh Utpadak Sahkari Pr. Commissioner of Vs. Sangh Ltd. Opp. HMT, Beawar Income Tax, Ajmer Road, Ajmer (Raj.) LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AABAA0141Q vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Shri Sunil Porwal (CA) & Shri Ashok Gupta (CA) j…

Shiksha Vibhag Karmacharigan Sahakari Samiti Limited, Kota vs. Income Tax Officer, Kota

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

ITA 87/JPR/2018[2014-15]Status: DisposedITAT Jaipur17 Jun 2019AY 2014-15

For Appellant: Shri S.R. Sharma (CA) &For Respondent: Shri A.K. Rawat (Jt. CIT)

Section 80PSection 80P(2)(a)Section 80P(2)(d)Section 80P(4)

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES, JAIPUR Jh fot; iky jkWo] U;kf;d lnL; ,oa Jh foØe flag ;kno] ys[kk lnL; ds le{k BEFORE: SHRI VIJAY PAL RAO, JM AND SHRI VIKRAM SINGH YADAV, AM vk;dj vihy la-@ITA No. 281 & 282/JP/2017 & 87/JP/2018 fu/kZkj.k o"kZ@Assessment Year : 2012-13, 13-14 & 14-15. cuke Shiksha Vibhag Karmacharigan The Income Tax Officer, Vs. Sahakari Samiti Ltd., Ward 2(3), Near ING School, Shripura, Kota. Kota. LFkk;h ys[kk la-@thvkbZvkj la-@PAN No. AACAS 3060 P vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Shri S…

Shiksha Vibhag Karmacharigan Sahakari Samiti Limited, Kota vs. ITO, Kota

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

ITA 281/JPR/2017[2012-13]Status: DisposedITAT Jaipur17 Jun 2019AY 2012-13

For Appellant: Shri S.R. Sharma (CA) &For Respondent: Shri A.K. Rawat (Jt. CIT)

Section 80PSection 80P(2)(a)Section 80P(2)(d)Section 80P(4)

The ACIT, Circle-6, Surat vs. Bardoli Vibhag Gram Vikas Co.Op.Credit Society Ltd., Surat

In the result, the appeal of the revenue is dismissed

ITA 2582/AHD/2014[2010-11]Status: DisposedITAT Surat22 Jun 2018AY 2010-11

Bench: Shri C.M.Garg & Shri O.P.Meenaआ.अ.सं./I.T.A No.2582/Ahd/2014/Srt िनधा"रण वष"/Assessment Year : 2010-11 Assistant Commissioner Of Vs. Bardoli Vibhag Gram Vikas Co- Income Tax, Operative Credit Society Ltd., Circle –6, Surat – 395001. Sardar Baug Bardoli, District Surat, Surat – 396 420 [Pan: Aaatb 8135 B] अपीलाथ" Appellant ""यथ"/Respondent Shri Mitish S. Modi, Ca िनधा"रती क" ओर से /Assessee By राज"व क" ओर से /Revenue By Shri Arvind Kumar Singh, Sr.Dr 20-06-2018 सुनवाई क" तारीख/ Date Of Hearing: 28-06-2018 उ"ोषणा क" तारीख/Pronouncement On आदेश /O R D E R Per O. P. Meena, Accoutant Member:

Section 143(2)Section 143(3)Section 80(2)(d)Section 80P

…Bardoli Vibhag Gram Vikas Co-op Credit Soc. Ltd v. ACIT, Surat/I.T.A. No. 2582/Ahd/2014/A.Y.:10-11 Page 1 of 9 आयकर अपीलीय अिधकरण,सुरत "यायपीठ, सुरत IN THE INCOME TAX APPELLATE TRIBUNAL SURAT BENCH, SURAT "ी सी.एम.गग", "याियक सद"य तथा "ी ओ.पी.मीना, लेखा सद"य के सम" BEFORE SHRI C.M.GARG, JUDICIAL MEMBER AND SHRI O.P.MEENA, ACCOUNTANT MEMBER आ.अ.सं./I.T.A No.2582/Ahd/2014/SRT िनधा"रण वष"/Assessment Year : 2010-11 Assistant Commissioner of Vs. Bardoli Vibhag Gram Vikas Co- Income Tax, Operative Credit Society Ltd., Circle –6, Surat – 395001. Sardar Baug Bardoli, District Surat, Surat – 396 420 [PAN: AAATB 8135 B] अ…

The Commissioner of Income tax vs. M/s. Nirmala Constructions

ITTA/305/2005HC Telangana21 Mar 2016

Bench: RAMESH RANGANATHAN,M.SATYANARAYANA MURTHY