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“Section 2(26)”

Section References (mined)Section 2Section 2(26)53 judgments

ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-2(2)(1), BANGALORE vs. CANARA BANK (ERSTWHILE SYNDICATE BANK), BANGALORE

In the result, the appeal filed by the Revenue is dismissed

ITA 1499/BANG/2025[2017-18]Status: DisposedITAT Bangalore06 Nov 2025AY 2017-18

Bench: Shri Waseem Ahmed & Shri Keshav Dubey

For Appellant: Shri Vishal Bhat - CAFor Respondent: Dr. Manjunath Karkihalli, CIT (DR)
Section 115JSection 211(2)

which we have already reproduced in para 22 above. Thus, the company means any Indian company. Indian company has been defined in Section 2(26) (incorporated in Para 23 of the order) which defines „Indian company‟ means company formed and registered under the Companies Act. Thus, the company ... Income Tax Act, the „company‟ has been defined as any Indian company therefore, the provisions of the Income Tax Act would apply because Section 2(26) of the Act defines „Indian company‟ means the company formed and registered under the Companies Act and therefore, it is deemed

ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-2(2)(1), BANGALORE vs. CANARA BANK (ERSTWHILE SYNDICATE BANK), BANGALORE

In the result, the appeal filed by the Revenue is dismissed

ITA 1498/BANG/2025[2016-17]Status: DisposedITAT Bangalore06 Nov 2025AY 2016-17

Bench: Shri Waseem Ahmed & Shri Keshav Dubey

For Appellant: Shri Vishal Bhat - CAFor Respondent: Dr. Manjunath Karkihalli, CIT (DR)
Section 115JSection 211(2)

which we have already reproduced in para 22 above. Thus, the company means any Indian company. Indian company has been defined in Section 2(26) (incorporated in Para 23 of the order) which defines „Indian company‟ means company formed and registered under the Companies Act. Thus, the company ... Income Tax Act, the „company‟ has been defined as any Indian company therefore, the provisions of the Income Tax Act would apply because Section 2(26) of the Act defines „Indian company‟ means the company formed and registered under the Companies Act and therefore, it is deemed

ASSISTANT COMMISSIONER OF INCOME TAX, BANGALORE vs. CANARA BANK (ERSTWHILE SYNDICATE BANK), BANGALORE

In the result, the appeal filed by the Revenue is dismissed

ITA 1497/BANG/2025[2015-16]Status: DisposedITAT Bangalore06 Nov 2025AY 2015-16
For Appellant: \nShri Vishal Bhat - CA
Section 115JSection 211(2)

which we have already\nreproduced in para 22 above. Thus, the company means any Indian\ncompany. Indian company has been defined in Section 2(26)\n(incorporated in Para 23 of the order) which defines „Indian company”\nmeans company formed and registered under the Companies Act. Thus,\nthe company ... company” has been defined as any Indian company therefore, the\nprovisions of the Income Tax Act would apply because Section 2(26) of\nthe Act defines „Indian company” means the company formed and\nregistered under the Companies Act and therefore, it is deemed to be a\ncompany under the Companies

ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-2(2)(1), BANGALORE vs. CANARA BANK (ERSTWHILE SYNDICATE BANK), BANGALORE

In the result, the appeal filed by the Revenue is dismissed

ITA 1496/BANG/2025[2014-15]Status: DisposedITAT Bangalore06 Nov 2025AY 2014-15
For Appellant: \nShri Vishal Bhat - CA
Section 115JSection 211(2)

which we have already\nreproduced in para 22 above. Thus, the company means any Indian\ncompany. Indian company has been defined in Section 2(26)\n(incorporated in Para 23 of the order) which defines „Indian company”\nmeans company formed and registered under the Companies Act. Thus,\nthe company ... company” has been defined as any Indian company therefore, the\nprovisions of the Income Tax Act would apply because Section 2(26) of\nthe Act defines „Indian company” means the company formed and\nregistered under the Companies Act and therefore, it is deemed to be a\ncompany under the Companies

ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-2(2)(1), BANGALORE vs. CANARA BANK (ERSTWHILE SYNDICATE BANK), BANGALORE

In the result, the appeal filed by the Revenue is dismissed

ITA 1495/BANG/2025[2013-14]Status: DisposedITAT Bangalore06 Nov 2025AY 2013-14
For Appellant: \nShri Vishal Bhat - CA
Section 115JSection 211(2)

which we have already\nreproduced in para 22 above. Thus, the company means any Indian\ncompany. Indian company has been defined in Section 2(26)\n(incorporated in Para 23 of the order) which defines „Indian company”\nmeans company formed and registered under the Companies Act. Thus,\nthe company ... company” has been defined as any Indian company therefore, the\nprovisions of the Income Tax Act would apply because Section 2(26) of\nthe Act defines „Indian company” means the company formed and\nregistered under the Companies Act and therefore, it is deemed to be a\ncompany under the Companies

CENTRAL BANK OF INDIA,MUMBAI vs. NFAC, CIT(APPEAL), DELHI

In the result, the appeal filed by the assessee bearing ITA No

ITA 2045/MUM/2022[2016-17]Status: DisposedITAT Mumbai17 Oct 2025AY 2016-17

Bench: Shri Om Prakash Kant & Shri Anikesh Banerjee

For Appellant: Shri Nitesh JoshiFor Respondent: Shri R A Dhyani, (CIT DR)
Section 115JSection 129Section 143(3)Section 147Section 250Section 52

which we have already reproduced in para 22 above. Thus, the company means any Indian company. Indian company has been defined in Section 2(26) (incorporated in para 23 of the order) which defines „Indian company‟ means company formed and registered under the Companies Act. Thus, the company ... Income Tax Act, the „company‟ has been defined as any Indian company therefore, the provisions of the Income Tax Act would apply because Section 2(26) of the Act defines „Indian company‟ means the company formed and registered under the Companies Act and therefore, it is deemed

ACIT (LTU)-1, MUMBAI vs. UNION BANK OF INDIA, MUMBAI

In the result, appeal of the assessee is allowed

ITA 882/MUM/2020[2015-16]Status: DisposedITAT Mumbai11 Aug 2025AY 2015-16
For Appellant: Shri C Naresh, A/RFor Respondent: Shri Vivek Perampurna, CIT D/R
Section 115JSection 36(1)(vii)Section 36(1)(viia)

which we have already\nreproduced in para 22 above. Thus, the company means any Indian\ncompany. Indian company has been defined in Section 2(26) (incorporated\nin para 23 of the order) which defines „Indian company" means company\nformed and registered under the Companies Act. Thus, the company ... Income Tax Act,\nthe company\" has been defined as any Indian company therefore, the\nprovisions of the Income Tax Act would apply because Section 2(26) of the\n21\nI.T.A. No. 424/Mum/2020\nI.T.A. No. 882/Mum/2020\nAct defines Indian company\" means the company formed and registered\nunder the Companies

UNITED BANK OF INDIA,KOLKATA vs. DCIT, LTU, CIRCLE - 1, KOLKATA, KOLKATA

In the result, the Revenue’s appeal is dismissed (ITA No

ITA 428/KOL/2018[2013-14]Status: DisposedITAT Kolkata23 Jul 2025AY 2013-14

Bench: the ITAT. The grounds may be extracted for reference:

Section 115JSection 14ASection 15JSection 211Section 250Section 36(1)(viii)

defined in section 2(17) of the Income Tax Act. Thus, the company means any Indian company. Indian company has been defined in section 2(26) which defines 'Indian company' means company formed and registered under the Companies Act. Thus, the company for the purpose of the Income

DCIT/ACIT, LTU - 1, KOLKATA, KOLKATA vs. M/S. UNITED BANK OF INDIA, KOLKATA

In the result, the Revenue’s appeal is dismissed (ITA No

ITA 215/KOL/2018[2013-14]Status: DisposedITAT Kolkata23 Jul 2025AY 2013-14

Bench: the ITAT. The grounds may be extracted for reference:

Section 115JSection 14ASection 15JSection 211Section 250Section 36(1)(viii)

defined in section 2(17) of the Income Tax Act. Thus, the company means any Indian company. Indian company has been defined in section 2(26) which defines 'Indian company' means company formed and registered under the Companies Act. Thus, the company for the purpose of the Income

ACIT, ANAND CIRCLE, ANAND, ANAND vs. NATIONAL DAIRY DEVELOPMENT BOARD, ANAND

In the result, the appeals filed by the Revenue in ITA Nos

ITA 742/AHD/2023[2013-14]Status: DisposedITAT Ahmedabad23 Jun 2025AY 2013-14

Bench: DR. BRR Kumar, Vice President\nAnd Shri T. R. Senthil Kumar (Judicial Member)

Section 115JSection 143(3)Section 14ASection 35DSection 36(1)Section 36(1)(viii)Section 37(1)

DCIT reported in [2024] 166 taxmann.com 207 vide recent decision\ndated 06-09-2024 held as follows:\n“Section 115JB, read with section 2(26), of the Income-tax Act, 1961-\nMinimum alternate tax. Payment of Tax (Banks) Assessment years\n2013-14 to 2015-16 Assessee-bank claimed that section

ACIT, ANAND CIRCLE, ANAND, ANAND vs. NATIONAL DAIRY DEVELOPMENT BOARD, ANAND

In the result, the appeals filed by the Revenue in ITA Nos

ITA 740/AHD/2023[2018-19]Status: DisposedITAT Ahmedabad23 Jun 2025AY 2018-19

Bench: DR. BRR Kumar (Vice President), Shri T. R. Senthil Kumar (Judicial Member)

Section 115JSection 143(3)Section 14ASection 35DSection 36(1)Section 36(1)(viii)Section 37(1)

India - Vs- DCIT reported in [2024] 166 taxmann.com 207 vide recent decision dated 06-09-2024 held as follows: “Section 115JB, read with section 2(26), of the Income-tax Act, 1961- Minimum alternate tax. Payment of Tax (Banks) Assessment years 2013-14 to 2015-16 Assessee-bank claimed that

ACIT, ANAND CIRCLE, ANAND, ANAND vs. NATIONAL DAIRY DEVELOPMENT BOARD, ANAND

In the result, the appeals filed by the Revenue in ITA Nos

ITA 739/AHD/2023[2017-18]Status: DisposedITAT Ahmedabad23 Jun 2025AY 2017-18

Bench: DR. BRR Kumar, Vice President\nAnd Shri T. R. Senthil Kumar (Judicial Member)

Section 115JSection 143(3)Section 14ASection 35DSection 36(1)Section 36(1)(viii)Section 37(1)

DCIT reported in [2024] 166 taxmann.com 207 vide recent decision\ndated 06-09-2024 held as follows:\n\n“Section 115JB, read with section 2(26), of the Income-tax Act, 1961-\nMinimum alternate tax. Payment of Tax (Banks) Assessment years\n2013-14 to 2015-16 Assessee-bank claimed that

ACIT, ANAND CIRCLE, ANAND, ANAND vs. NATIONAL DAIRY DEVELOPMENT BOARD, ANAND

In the result, the appeals filed by the Revenue in ITA Nos

ITA 738/AHD/2023[2016-17]Status: DisposedITAT Ahmedabad23 Jun 2025AY 2016-17

Bench: DR. BRR Kumar (Vice President), Shri T. R. Senthil Kumar (Judicial Member)

Section 115JSection 143(3)Section 14ASection 35DSection 36(1)Section 36(1)(viii)Section 37(1)

India - Vs- DCIT reported in [2024] 166 taxmann.com 207 vide recent decision dated 06-09-2024 held as follows: “Section 115JB, read with section 2(26), of the Income-tax Act, 1961- Minimum alternate tax. Payment of Tax (Banks) Assessment years 2013-14 to 2015-16 Assessee-bank claimed that

ACIT, ANAND CIRCLE, ANAND, ANAND vs. NATIONAL DAIRY DEVELOPMENT BOARD, ANAND

In the result, the appeals filed by the Revenue in ITA Nos

ITA 737/AHD/2023[2015-16]Status: DisposedITAT Ahmedabad23 Jun 2025AY 2015-16

Bench: DR. BRR Kumar, Vice President\nAnd Shri T. R. Senthil Kumar (Judicial Member)

Section 115JSection 143(3)Section 14ASection 35DSection 36(1)Section 36(1)(viii)Section 37(1)

DCIT reported in [2024] 166 taxmann.com 207 vide recent decision\ndated 06-09-2024 held as follows:\n“Section 115JB, read with section 2(26), of the Income-tax Act, 1961-\nMinimum alternate tax. Payment of Tax (Banks) Assessment years\n2013-14 to 2015-16 Assessee-bank claimed that section

ACIT, ANAND CIRCLE, ANAND, ANAND vs. NATIONAL DAIRY DEVELOPMENT BOARD, ANAND

In the result, the appeals filed by the Revenue in ITA Nos

ITA 736/AHD/2023[2014-15]Status: DisposedITAT Ahmedabad23 Jun 2025AY 2014-15

Bench: DR. BRR Kumar (Vice President), Shri T. R. Senthil Kumar (Judicial Member)

Section 115JSection 143(3)Section 14ASection 35DSection 36(1)Section 36(1)(viii)Section 37(1)

India - Vs- DCIT reported in [2024] 166 taxmann.com 207 vide recent decision dated 06-09-2024 held as follows: “Section 115JB, read with section 2(26), of the Income-tax Act, 1961- Minimum alternate tax. Payment of Tax (Banks) Assessment years 2013-14 to 2015-16 Assessee-bank claimed that

ACIT,ANAND CIRCLE, ANAND, ANAND vs. NATIONAL DAIRY DEVELOPMENT BOARD, ANAND

In the result, the appeals filed by the Revenue in ITA Nos

ITA 735/AHD/2023[2012-13]Status: DisposedITAT Ahmedabad23 Jun 2025AY 2012-13

Bench: DR. BRR Kumar (Vice President), Shri T. R. Senthil Kumar (Judicial Member)

Section 115JSection 143(3)Section 14ASection 35DSection 36(1)Section 36(1)(viii)Section 37(1)

India - Vs- DCIT reported in [2024] 166 taxmann.com 207 vide recent decision dated 06-09-2024 held as follows: “Section 115JB, read with section 2(26), of the Income-tax Act, 1961- Minimum alternate tax. Payment of Tax (Banks) Assessment years 2013-14 to 2015-16 Assessee-bank claimed that

NATIONAL DAIRY DEVELOPMENT BOARD,ANAND vs. THE DY.CIT, ANAND CIRCLE, ANAND

In the result, the appeals filed by the Revenue in ITA Nos

ITA 728/AHD/2023[2018-19]Status: DisposedITAT Ahmedabad23 Jun 2025AY 2018-19

Bench: DR. BRR Kumar (Vice President), Shri T. R. Senthil Kumar (Judicial Member)

Section 115JSection 143(3)Section 14ASection 35DSection 36(1)Section 36(1)(viii)Section 37(1)

India - Vs- DCIT reported in [2024] 166 taxmann.com 207 vide recent decision dated 06-09-2024 held as follows: “Section 115JB, read with section 2(26), of the Income-tax Act, 1961- Minimum alternate tax. Payment of Tax (Banks) Assessment years 2013-14 to 2015-16 Assessee-bank claimed that

NATIONAL DAIRY DEVELOPMENT BOARD,ANAND vs. THE DY.CIT, ANAND CIRCLE, ANAND

In the result, the appeals filed by the Revenue in ITA Nos

ITA 727/AHD/2023[2017-18]Status: DisposedITAT Ahmedabad23 Jun 2025AY 2017-18
Section 115JSection 143(3)Section 14ASection 35DSection 36(1)Section 36(1)(viii)Section 37(1)

DCIT reported in [2024] 166 taxmann.com 207 vide recent decision\ndated 06-09-2024 held as follows:\n\n“Section 115JB, read with section 2(26), of the Income-tax Act, 1961-\nMinimum alternate tax. Payment of Tax (Banks) Assessment years\n2013-14 to 2015-16 Assessee-bank claimed that

NATIONAL DAIRY DEVELOPMENT BOARD,ANAND vs. THE DY.CIT, ANAND CIRCLE, ANAND

In the result, the appeals filed by the Revenue in ITA Nos

ITA 726/AHD/2023[2016-17]Status: DisposedITAT Ahmedabad23 Jun 2025AY 2016-17

Bench: DR. BRR Kumar (Vice President), Shri T. R. Senthil Kumar (Judicial Member)

Section 115JSection 143(3)Section 14ASection 35DSection 36(1)Section 36(1)(viii)Section 37(1)

India - Vs- DCIT reported in [2024] 166 taxmann.com 207 vide recent decision dated 06-09-2024 held as follows: “Section 115JB, read with section 2(26), of the Income-tax Act, 1961- Minimum alternate tax. Payment of Tax (Banks) Assessment years 2013-14 to 2015-16 Assessee-bank claimed that

NATIONAL DAIRY DEVELOPMENT BOARD,ANAND vs. THE DY.CIT, ANAND CIRCLE, ANAND

In the result, the appeals filed by the Revenue in ITA Nos

ITA 725/AHD/2023[2015-16]Status: DisposedITAT Ahmedabad23 Jun 2025AY 2015-16

Bench: DR. BRR Kumar, Vice President\nAnd Shri T. R. Senthil Kumar (Judicial Member)

Section 115JSection 143(3)Section 14ASection 35DSection 36(1)Section 36(1)(viii)Section 37(1)

DCIT reported in [2024] 166 taxmann.com 207 vide recent decision\ndated 06-09-2024 held as follows:\n\n“Section 115JB, read with section 2(26), of the Income-tax Act, 1961-\nMinimum alternate tax. Payment of Tax (Banks) Assessment years\n2013-14 to 2015-16 Assessee-bank claimed that

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