“Section 36(1)(vili)”

Section References (mined)Section 36Section 36(1)(vili)3 judgments

M/S.STATE BANK OF INDIA(SUCCESSOR TO STATE BANK OF TRAVANCORE),TRIVANDRUM vs. THE ACIT, TRIVANDRUM

ITA 252/COCH/2017[2010-11]Status: DisposedITAT Cochin25 Sept 2024AY 2010-11

Bench: Shri Satbeer Singh Godara & Shri Amarjit Singh

For Appellant: Sri Ninad Patade, CAFor Respondent: Sri Dr. S. Pandian, CIT-DR

Section 143(3)Section 263Section 36(1)Section 36(1)(viia)Section 36(1)(viii)Section 36(1)(vili)Section 43B

herein dated 16.12.2015 as upheld in the CIT(A)'s detailed discussion as under : “2.3. I considered both the views expressed. As per section 36(1)(vili) of the Act, what is to be considered is the profit derived from the eligible business computed under the head 8 ITA.Nos

M/S.STATE BANK OF INDIA(SUCCESSOR TO STATE BANK OF TRAVANCORE),TRIVANDRUM vs. THE ACIT, TRIVANDRUM

ITA 251/COCH/2017[2002-03]Status: DisposedITAT Cochin25 Sept 2024AY 2002-03

Bench: Shri Satbeer Singh Godara & Shri Amarjit Singh

For Appellant: Sri Ninad Patade, CAFor Respondent: Sri Dr. S. Pandian, CIT-DR

Section 143(3)Section 263Section 36(1)Section 36(1)(viia)Section 36(1)(viii)Section 36(1)(vili)Section 43B

M/S. SMALL INDUSTRIES DEVELOPMENT BANK OF INDIA,MUMBAI vs. DCIT 3(3)(2), MUMBAI

In the result, the appeal of the assessee is allowed

ITA 1778/MUM/2023[2010-11]Status: DisposedITAT Mumbai05 Sept 2023AY 2010-11

Bench: Shri Om Prakash Kant () & Shri Pavan Kumar Gadale () Assessment Year: 2010-11 Small Industries Development Dcit Circle-3(3)(2), Bank Of India, Aaykar Bhavan, Sme Development Centre C-11, Vs. Maharshi Karve Road, G-Block, Bandra Kurla Complex Mumbai-400020. Bandra East, Mumbai-400051. Pan No. Aabcs 3480 N Appellant Respondent

For Appellant: Ms. Vinita ShahFor Respondent: Mr. Kishor Dhule, CIT-DR

Section 143(3)Section 263Section 36Section 36(1)(viii)

IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “G” MUMBAI BEFORE SHRI OM PRAKASH KANT (ACCOUNTANT MEMBER) AND SHRI PAVAN