“Section 36(1)(visa)”

Section References (mined)Section 36Section 36(1)(visa)4 judgments

DEPUTY COMMISSIONER INCOME TAX NON CORP CIRCLE II MADURAI, MADURAI vs. VIRUDHUNAGAR DISTRICT CENTRAL CO OP BANK LIMITED, VIRUDHUNAGAR

ITA 2700/CHNY/2025[2015-16]Status: DisposedITAT Chennai28 Jan 2026AY 2015-16

{ "clean_text": ":-2-:\nITA 2699 & 2700 Chny 2025 FY 2013-14, 2015-16\nIn CO-92 Cheny 2025 in ITA

DEPUTY COMMISSIONER OF INCOME TAX NON CORP CIRCLE II MADURAI, MADURAI vs. VIRUDHUNAGAR DISTRICT CENTRAL CO OP BANK LIMITED, VIRUDHUNAGAR

ITA 2699/CHNY/2025[2013-14]Status: DisposedITAT Chennai28 Jan 2026AY 2013-14

{"clean_text": "आयकर अपीलीय अधिकरण, 'बी' न्यायपीठ, चेन्नई।\nIN THE INCOME TAX APPELLATE TRIBUNAL\n'B' BENCH: CHENNAI\nसुश्री पद्मावती

THE VIRUDHUNAGAR DIST CETNRAL CO- OPERATIVE BANK LIMITED,VIRUDHUNAGAR vs. DCIT,-DCAT, MADURAI-2,, VIRUDHUNAGAR

In the result, the appeals filed by the assessee are dismissed

ITA 2790/CHNY/2024[2010-11]Status: DisposedITAT Chennai21 Mar 2025AY 2010-11

Section 143(3)Section 148Section 250Section 36(1)(viia)

{ "clean_text": "आयकर अपीलीय अधिकरण, 'सी' न्यायपीठ, चेन्नई\nIN THE INCOME TAX APPELLATE TRIBUNAL `C' BENCH, CHENNAI\nश्री जॉर्ज जॉर्ज

INCOME TAX OFFICER, WARD-1, NANDED, NANDED vs. LATUR DISTRICT CENTRAL CO OP BANK LTD, LATUR

In the result, the appeal of the Revenue is dismissed

ITA 1222/PUN/2024[2018-19]Status: DisposedITAT Pune28 Jan 2025AY 2018-19

For Appellant: \nDepartment by

Section 143(2)Section 143(3)Section 36(1)(viia)

Bank (ITA No. 3223/Del/2018) I\ndo not agree with the assessing officer that the provisioning for bad and\ndoubtful debts as contemplated in section 36(1)(visa) ought to be revenue in\nnature to allow the deduction.\nFurther I have examined, the decisions relied on by the assessing officer