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“Section 37(1)(viia)”

Section References (mined)Section 37Section 37(1)(viia)3 judgments

DEPUTY COMMISSIONER OF INCOME TAX, CIR-2(1)(1), BARODA vs. THE BHARUCH DIS CENT CO-OP BANK LTD., BHARUCH

ITA 298/SRT/2022[2017-18]Status: DisposedITAT Surat09 Jan 2023AY 2017-18

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini

Section 254(1)Section 36(1)(viia)

banking company” also includes “Cooperative Bank” and further held that as per definition of “Non-scheduled Bank” given in the explanation under Section 37(1)(viia) a “banking company” as defined in Section (c) of Banking Regulation Act, which is not a scheduled bank is classified as Non-scheduled bank

DEPUTY COMMISSIONER OF INCOME TAX, CIR-2(1)(1), BARODA vs. THE BHARUCH DIS CENT CO-OP BANK LTD., BHARUCH

ITA 297/SRT/2022[2016-17]Status: DisposedITAT Surat09 Jan 2023AY 2016-17

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini

Section 254(1)Section 36(1)(viia)

banking company” also includes “Cooperative Bank” and further held that as per definition of “Non-scheduled Bank” given in the explanation under Section 37(1)(viia) a “banking company” as defined in Section (c) of Banking Regulation Act, which is not a scheduled bank is classified as Non-scheduled bank

DEPUTY COMMISSIONER OF INCOME TAX, CIR-2(1)(1), BARODA vs. THE BHARUCH DIS CENT CO-OP BANK LTD., BHARUCH

ITA 296/SRT/2022[2013-14]Status: DisposedITAT Surat09 Jan 2023AY 2013-14

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini

Section 254(1)Section 36(1)(viia)

banking company” also includes “Cooperative Bank” and further held that as per definition of “Non-scheduled Bank” given in the explanation under Section 37(1)(viia) a “banking company” as defined in Section (c) of Banking Regulation Act, which is not a scheduled bank is classified as Non-scheduled bank

Section 37(1)(viia) — 3 judgments | BharatTax | BharatTax