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“Section 6(1)(b)”

Section References (mined)Section 6Section 6(1)(b)4 judgments

HAVELI TALUKA VEEJ KAMGAR SAHAKARI PATHSANSTHA MARYADIT,PUNE vs. INCOME TAX OFFICER WARD 6 (1) PUNE, PMT BUILDING, SWARGATE

In the result, the appeal of the assessee is allowed

ITA 1428/PUN/2024[2017-18]Status: DisposedITAT Pune15 Jan 2025AY 2017-18
For Appellant: \nDepartment by
Section 143(3)Section 80PSection 80P(2)(a)Section 80P(2)(d)

commission/fees from\nits customers being public sector undertakings would be exempt\nunder Section 80P(2)(a)(i). Our view is also supported by Section 6(1)(b) of\nthe Banking Regulation Act, 1949, which states that in addition to the\nbusiness of banking, a banking company may engage itself

VEERAKERALAM PACB,COIMBATORE vs. THE INCOME TAX OFFICER, NON CORP WARD 4(1), CBE , COIMBATORE

ITA 1952/CHNY/2024[2020-21]Status: DisposedITAT Chennai10 Jan 2025AY 2020-21

Bench: Shri Ss Viswanethra Ravi & Shri Amitabh Shuklaआयकर अपील सं./Ita No.1951/Chny/2024, निर्ाारण वर्ा /Assessment Years: 2018-19 आयकर अपील सं./Ita No.1952/Chny/2024, निर्ाारण वर्ा /Assessment Years: 2020-21

For Appellant: Shri S.Ramachandran, C.A
Section 250Section 80PSection 80P(2)(a)

आयकर अपीलीय अधिकरण, ’सी’ न्यायपीठ, चेन्नई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘C BENCH: CHENNAI श्री यस यस विश्वनेत्र रवि

VEERAKERALAM PACB,COIMBATORE vs. THE INCOME TAX OFFICER, NON CORP WARD 4(1), CBE, COIMBATORE

ITA 1951/CHNY/2024[2018-19]Status: DisposedITAT Chennai10 Jan 2025AY 2018-19

Bench: Shri Ss Viswanethra Ravi & Shri Amitabh Shuklaआयकर अपील सं./Ita No.1951/Chny/2024, निर्ाारण वर्ा /Assessment Years: 2018-19 आयकर अपील सं./Ita No.1952/Chny/2024, निर्ाारण वर्ा /Assessment Years: 2020-21

For Appellant: Shri S.Ramachandran, C.A
Section 250Section 80PSection 80P(2)(a)

आयकर अपीलीय अधिकरण, ’सी’ न्यायपीठ, चेन्नई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘C BENCH: CHENNAI श्री यस यस विश्वनेत्र रवि

ANANYA AJAY MITTAL,MUMBAI vs. DCIT CC6 (4), MUMBAI

ITA 6949/MUM/2019[2010-11]Status: DisposedITAT Mumbai29 Dec 2022AY 2010-11

Bench: Shri Amit Shukla, Jm & Shri S. Rifaur Rahman, Am 1. आयकरअपीलसं./ I.T.A. No. 6949/Mum/2019 (ननधधारणवर्ा / Assessment Years: 2010-11) 2. आयकरअपीलसं./ I.T.A. No. 6950/Mum/2019 (ननधधारणवर्ा / Assessment Years: 2011-12) 3. आयकरअपीलसं./ I.T.A. No. 576/Mum/2021 (ननधधारणवर्ा / Assessment Years: 2012-13)

For Appellant: Shri Piyush Chhajed, Ld. ARFor Respondent: Smt. Shailja Rai, Ld. DR
Section 153ASection 2Section 6(1)(b)Section 6(1)(c)

Ananya Ajay Mittal Hon’ble bench while considering the applicability of section 6(1)(c) and failed to consider the Explanation 1 to section 6(1)(b) and decision of Hon’ble Delhi High Court in the case of Suresh Nanda (supra), non consideration of High Court decision is mistake