“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

:-2-: ITA 2699 & 2700 Chny 2025 FY 2013-14, 2015-16 In CO-92 Cheny 2025 in ITA No 2699

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

Bench: Ms. Padmavathy S & Shri Manu Kumar Giriआयकर अपीलसं/.Ita Nos.: 2699/Chny/2025 &2700/Chny/2025 By Revenue C.O.No.92/Chny/2025 (In Ita No.: 2699/Chny/2025)& C.O.No.93/Chny/2025 (In Ita No.: 2700/Chny/2025) By Assessee निर्धारणवर्ष / Assessment Years: 2013-14 & 2015-16 Dcit, Non Corp Circle Ii, Madurai, V.P. Rathinasamy Nadar Road, Bb Kulam Madurai-625002, Madurai, Tamil Nadu (अपीलार्थी/Assessee) V. Virudhunagar District Central Co-Operative Bank Limited 104/1, Madurai Road, Kamaraj Nagar, S.O. Virudhunagar,Virudhunagar- 626001. Tamil Nadu [Pan:Aaaav 0147 N] (प्रत्यर्थी/Respondent) अपीलार्थीकीओरसे//Assessee By Mr. R. Prasanna Venkatesan, F.C.A. प्रत्यर्थीकी ओरसे Respondent/Revenue By Mr. Shiva Srinivas, Cit सुनवाईकीतारीख/Date Of Hearing 20.01.2026 घोषणाकीतारीख /Date Of Pronouncement 28.01.2026 :-2-:

Section 14ASection 36(1)(viia)

आयकर अपीलीय अधिकरण, 'बी' न्यायपीठ, चेन्नई। IN THE INCOME TAX APPELLATE TRIBUNAL 'B' BENCH: CHENNAI सुश्री पद्मावती एस, लेखासदस्यकेसमक्ष श्रीमनुकुमारगिरि

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

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

For Appellant: Shri Manoj Menon, AdvocateFor Respondent: Shri R.Clement Ramesh Kumar, CIT

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

आयकर अपीलीय अधिकरण, 'सी' न्यायपीठ, चेन्नई IN THE INCOME TAX APPELLATE TRIBUNAL `C' BENCH, CHENNAI श्री जॉर्ज जॉर्ज के, उपाध्यक्ष

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