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“Section 17(4)”

Section References (mined)Section 17Section 17(4)6 judgments

The decision most relied on for Section 17(4) is CIT v. Nagpur Hotel Owners Association (247 ITR 201), cited in 112 judgments on BharatTax.

Leading authorities on Section 17(4)

CIT v. Nagpur Hotel Owners Association
247 ITR 201 · 2001 · Supreme Court
112
citing judgments

While there is no statutory time limit for filing Form 10 to claim exemption for income accumulation under Section 11(2), it must be furnished before the completion of assessment proceedings for the Assessing Officer to grant the exemption.

Chennai Central Co-operative Bank Ltd. v. ITO
148 Taxmann.com 17 · High Court
100
citing judgments

Interest income earned by a cooperative society on its funds deposited with banks is considered business income, making it eligible for deduction under Section 80P(2)(a)(i).

86 Taxmann.com 137 (SC) 16. K. Venkataramaiah v. A. Setharam Reddy & Ors., 1963 AIR 1526 17. ITO vs. B.N. Bhattacharya
112 ITR 423 · 1978 · High Court
27
citing judgments

The Assessing Officer can admit additional evidence during assessment proceedings if it is necessary to determine the true total income of the assessee.

10, 12 and 17 of Bechtel India (P) Ltd. v. ACIT, Circle 4(2), New Delhi
85 Taxmann.com 121 · 2017 · High Court
23
citing judgments

Interest on outstanding receivables from associated enterprises is considered an international transaction under Section 92B, requiring separate benchmarking, and is not automatically covered by working capital adjustments.

CIT v. Sakal Relief Fund
81 Taxmann.com 396 · 2017 · High Court
22
citing judgments

For a charitable trust to claim exemption under Section 11, intimation in Form 10 must be filed with the Assessing Officer before the completion of assessment proceedings. This requirement applies even if the Form 10 is filed during reassessment proceedings.

Judgments citing Section 17(4)

Deputy Commissioner of Income Tax (Exemption)-2(1), Mumbai vs. Mumbai Metropolitan Region Development Authority, Mumbai

In the result, appeal of the Revenue for Assessment Year 2016-17

ITA 3936/MUM/2023[2018-19]Status: DisposedITAT Mumbai28 May 2025AY 2018-19

Bench: Shri Saktijit Dey, Hon'Ble & Shri Girish Agrawal

Section 11Section 12ASection 143(3)Section 154Section 2(15)

powers and discharge all the duties of the concerned Slum Rehabilitation Authority under the Maharashtra Slum Areas (Improvements, Clearance and Redevelopment) Act, 1971. Section 17(4) of the Act empowers the assessee to charge toll for the use of any amenity provided by it. Section 46A of the Act chalks

Deputy Commissioner of Income-Tax(Exemption)-2(1), Mumbai vs. Mumbai Metropolitan Region Development Authority, Mumbai

In the result, appeal of the Revenue for Assessment Year 2016-17

ITA 3795/MUM/2023[2016-17]Status: DisposedITAT Mumbai28 May 2025AY 2016-17

Bench: Shri Saktijit Dey, Hon'Ble & Shri Girish Agrawal

For Appellant: Shri Saurabh Soparkar, Sr. AdvocateFor Respondent: Shri Bhangepatil Pushkaraj Ramesh, Sr. DR
Section 11Section 12ASection 143(3)Section 154Section 2(15)

powers and discharge all the duties of the concerned Slum Rehabilitation Authority under the Maharashtra Slum Areas (Improvements, Clearance and Redevelopment) Act, 1971. ● Section 17(4) of the Act empowers the assessee to charge toll for the use of any amenity provided by it. ● Section 46A of the Act chalks

Deputy Commissioner of Income-Tax(Exemption)-2(1), Mumbai vs. Mumbai Metropolitan Region Development Authority, Mumbai

In the result, appeal of the Revenue for Assessment Year 2016-17

ITA 3794/MUM/2023[2017-18]Status: DisposedITAT Mumbai28 May 2025AY 2017-18

Bench: Shri Saktijit Dey, Hon'Ble & Shri Girish Agrawal

For Appellant: Shri Saurabh Soparkar, Sr. AdvocateFor Respondent: Shri Bhangepatil Pushkaraj Ramesh, Sr. DR
Section 11Section 12ASection 143(3)Section 154Section 2(15)

powers and discharge all the duties of the concerned Slum Rehabilitation Authority under the Maharashtra Slum Areas (Improvements, Clearance and Redevelopment) Act, 1971. ● Section 17(4) of the Act empowers the assessee to charge toll for the use of any amenity provided by it. ● Section 46A of the Act chalks

Deputy Commissioner of Income-Tax(Exemption)-2(1), Mumbai vs. Mumbai Metropolitan Region Development Authority, Mumbai

ITA 3791/MUM/2023[2018 19]Status: DisposedITAT Mumbai28 May 2025

Bench: Shri Saktijit Dey, Hon'Ble & Shri Girish Agrawal

Section 11Section 126Section 12ASection 143(3)Section 154Section 2(15)Section 3

powers and discharge all the duties of the concerned Slum Rehabilitation Authority under the Maharashtra Slum Areas (Improvements, Clearance and Redevelopment) Act, 1971. • Section 17(4) of the Act empowers the assessee to charge toll for the use of any amenity provided by it. • Section 46A of the Act chalks

The Surat Peoples Co Operative Bank Ltd., Surat vs. Principal Commissioner of Income Tax, Surat

In the result the appeal of the assessee is allowed

ITA 278/SRT/2023[2018-19]Status: DisposedITAT Surat16 Oct 2023AY 2018-19

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकर अपील सं./Ita No.278/Srt/2023 (Assessment Year: 2018-19) (Physical Hearing) The Surat People’S Co Operative Vs. The Pcit, Bank Ltd., Surat-1 1, Vasundhara Bhavan, Timliawad, Nanpura, Surat - 395001 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaaat2885P (Appellant) (Respondent)

Section 143(3)Section 263Section 37Section 43B

Credit from the related expenses and claimed the expenses after reducing the 100% GST Credit on such expenses. As per the Section 17(4) of the CGST Act 2017, the assesses bank has availed 50% of total GST Credit in its GST Return, 50 have been debited to the Profit ... year which is allowable expense because it is reduced from expenses and now once again debited in Profit and Loss Account as per section 17 (4) of The GST Act, 2017. Your honour please note that said GST Credit lapse is not a provision made by the assessee bank

Yoshio Kubo vs. Commissioner of Income Tax

The appeals are disposed of accordingly

ITA - 441 / 2003HC Delhi31 Jul 2013

deemed to be such. The only deductions permissible from this class of income are those provided under Section 16(2)(iii). Section 17(4) inclusively brings within the sweep of ―salary‖ perquisites which is specifically defined under Section 17(2). 6. Learned counsel placed reliance upon the decision reported