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“Section 42(3)”

Section References (mined)Section 42Section 42(3)4 judgments

INCOME TAX OFFICER, WARD-1, JALNA, INCOME TAX OFFICE, JALNA vs. THE BEED DISTRICT CENTRAL CO-OP. BANK LTD., BEED

In the result, the appeal of the Revenue in ITA No

ITA 802/PUN/2024[2015-16]Status: DisposedITAT Pune21 Feb 2025AY 2015-16
For Appellant: \nDepartment by
Section 143(2)Section 143(3)Section 263Section 43BSection 43D

nRs.31164211 and Rs.6025430. The Appellant claimed these amounts in light of\nthe interest charged by the Reserve Bank of India (RBI) under Section 42(3) of the\nR.B.I. Act. The Assessing Officer disallowed this deduction. The Appellant filed an\nappeal before the Commissioner of Incoте Тах (Арpеals), which was dismissed

INCOME TAX OFFICER, WARD-1, JALNA, INCOME TAX OFFICE, JALNA vs. THE BEED DISTRICT CENTRAL CO-OP. BANK LTD., BEED

In the result, the appeal of the Revenue in ITA No

ITA 801/PUN/2024[2014-15]Status: DisposedITAT Pune21 Feb 2025AY 2014-15
For Appellant: Shri Shubham N. RathiFor Respondent: Shri Amol Khairnar
Section 143(2)Section 143(3)Section 263Section 43BSection 43D

{ "clean_text": "आयकर अपीलीय अधिकरण “ए” न्यायपीठ पुणे में ।\nIN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, PUNE\nBEFORE SHRI

INCOME TAX OFFICER, WARD-1, JALNA, INCOME TAX OFFICE, JALNA vs. THE BEED DISTRICT CENTRAL CO-OP. BANK LTD., BEED

In the result, the appeal of the Revenue in ITA No

ITA 800/PUN/2024[2013-14]Status: DisposedITAT Pune21 Feb 2025AY 2013-14
For Appellant: \nDepartment by
Section 143(2)Section 143(3)Section 263Section 43BSection 43D

nRs.31164211 and Rs.6025430. The Appellant claimed these amounts in light of\nthe interest charged by the Reserve Bank of India (RBI) under Section 42(3) of the\nR.B.I. Act. The Assessing Officer disallowed this deduction. The Appellant filed an\nappeal before the Commissioner of Incoте Тах (Аррeals), which was dismissed

DDIT (IT)-2(1), MUMBAI vs. STANDARD CHARTERED BANK, MUMBAI

Accordingly, Ground No. 11 raised by the Revenue is dismissed

ITA 884/MUM/2003[1993-94]Status: DisposedITAT Mumbai27 Jul 2023AY 1993-94
For Appellant: Shri P. J. Pardiwala, Sr. AdvocateFor Respondent: Shri Shri Soumendu Kumar Dash
Section 143(3)Section 15Section 37(2)Section 46Section 58B

argued before the CITIA), that during the year under appeal, no penalty has been levied by R.B.I. as contemplated by section 42(3) or (5) of RBI. Act. Further detailed reply was filed before the CITIA). It was also submitted that during the year under appeal the assessee