“Section 38(1)(vii)”

Section References (mined)Section 38Section 38(1)(vii)3 judgments

CANARA BANK,BENGALURU vs. THE DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE 2(1)(1), BANGALORE, BENGALURU

ITA 210/BANG/2024[2017-18]Status: DisposedITAT Bangalore17 Jan 2025AY 2017-18

Bench: SHRI WASEEM AHMED, ACCOUNTANT MEMBER\nAND\nSHRI KESHAV DUBEY, JUDICIAL MEMBER\n\nM/s Canara Bank\nFM wing, Head Office,\n112, J.C. Road\nBangalore 560002\nPAN NO : AAACC6106G\nAPPELLANT\nVs.\nDCIT\nCircle-2(1)(1)\nBangalore\nRESPONDENT\nITA No.210/Bang/2024\nAssessment Year: 2017-18\n\nM/s Canara Bank\nFM wing, Head Office,\n112, J.C. Road\nBangalore 560002\nPAN NO: AAACC6106G\nAPPELLANT\nVs.\nDCIT\nCircle-2(1)(1)\nBangalore\nRESPONDENT\nITA No.222/Bang/2024\nAssessment Year: 2017-18\n\nM/s

Section 115JSection 14ASection 250Section 38(1)(vii)

{ "clean_text": "ITA Nos.1154/Bang/2023 &\nITA 210, 222 & 297/Bang/2024\nM/s. Canara Bank., Bangalore\nIN THE INCOME TAX APPELLATE TRIBUNAL\n\"C

CANARA BANK,BENGALURU vs. THE DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-2(1)(1), BANGALORE, BENGALURU

ITA 1154/BANG/2023[2018-19]Status: DisposedITAT Bangalore17 Jan 2025AY 2018-19

Bench: SHRI WASEEM AHMED, ACCOUNTANT MEMBER\nAND\nSHRI KESHAV DUBEY, JUDICIAL MEMBER\nITA No.210/Bang/2024\nAssessment Year: 2017-18\nM/s Canara Bank\nFM wing, Head Office,\n112, J.C. Road\nBangalore 560002\nVs.\nDCIT\nCircle-2(1)(1)\nBangalore\nPAN NO : AAACC6106G\nAPPELLANT\nRESPONDENT\nITA No.222/Bang/2024\nAssessment Year: 2017-18\nDCIT\nCircle-2(1)(1)\nBangalore\nVs.\nM/s Canara Bank\nFM wing, Head Office,\n112, J.C. Road\nBangalore 560 002\nAPPELLANT\nRESPONDENT\nITA No.1154/Bang/2023\nAsses

For Appellant: Sri Abarana &Anantham, A.RsFor Respondent: Ms. Neera Malhotra, D.R

Section 115JSection 14ASection 250Section 38(1)

{ "clean_text": "ITA Nos.1154/Bang/2023 & ITA 210, 222 & 297/Bang/2024\nM/s. Canara Bank., Bangalore\nIN THE INCOME TAX APPELLATE TRIBUNAL \"C\"BENCH

RISHABH BIRLA,NEW DELHI vs. JCIT, RANGE-24, NEW DELHI

In the result, appeal of the assessee is partly allowed for statistical

ITA 1150/DEL/2018[2011-12]Status: DisposedITAT Delhi18 Sept 2023AY 2011-12

Bench: Shri C.M. Garg & Shri Girish Agrawalassessment Year: 2011-12

For Appellant: Shri Sandeep Sapra, AdvFor Respondent: Ms. Sunita Verma, CIT- DR

Section 143(3)Section 36(1)(iii)

this amount had been claimed under the head “rebate and discount” this, in fact, is in the nature of bad debts allowable under Section 38(1)(vii). He referred to the financial statement to point out that assessee had earned income from 5 Rishabh Birla, New Delhi