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16 results for “house property”+ Section 36(1)(viia)clear

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Key Topics

Section 36(1)(viia)40Section 153C30Addition to Income15Deduction11Disallowance11Section 1010Section 13210Depreciation10Section 35D8Section 115J

ACIT, MANGALORE vs. M/S CORPORATION BANK, MANGALORE

In the result, appeal of the revenue stands dismissed

ITA 1264/BANG/2013[2011-12]Status: DisposedITAT Bangalore11 Mar 2015AY 2011-12

Bench: Shri Rajpal Yadav & Shri Abraham P George

For Appellant: Shri S. Ananthan, CAFor Respondent: Dr. P.K.Srihari, Addl.CIT
Section 36(1)Section 36(1)(vii)Section 36(1)(viia)Section 36(1)(viiia)

viia)(a) of the Act. Thus the case made out by the AO stands on a totally different footing. Therefore the decision in the case of Catholic Syrian Bank (supra), in our view, is not relevant to the issue in the present case. 42. For the reasons given above, we allow for statistical purposes Gr.No.3 to 5 raised

8
Section 143(2)8
Section 143(3)8

ADDL.CI.T., BANGALORE vs. M/S CANARA BANK, BANGALORE

In the result, appeal by the revenue is partly allowed

ITA 813/BANG/2011[2007-08]Status: DisposedITAT Bangalore30 Mar 2016AY 2007-08

Bench: Shri Vijay Pal Rao & Shri Inturi Rama Rao

For Appellant: Shri G.Sarangan, Senior AdvocateFor Respondent: Shri G.R.Reddy, CIT(DR)
Section 115JSection 143(2)Section 143(3)Section 14ASection 35DSection 36(1)(viia)

36(1)(viia) of the Act for the purpose of arriving at the amount of deduction on the total income computed before set off of brought forward business loss of Rs.286,89,40,957/-. The working given by the assessee-bank is as under: Income from business 664,15,02,177 Income from House property 14,08,481 Total Income

CANARA BANK,BANGALORE vs. JCIT, BANGALORE

In the result, appeal by the revenue is partly allowed

ITA 530/BANG/2010[2005-06]Status: DisposedITAT Bangalore30 Mar 2016AY 2005-06

Bench: Shri Vijay Pal Rao & Shri Inturi Rama Rao

For Appellant: Shri G.Sarangan, Senior AdvocateFor Respondent: Shri G.R.Reddy, CIT(DR)
Section 115JSection 143(2)Section 143(3)Section 14ASection 35DSection 36(1)(viia)

36(1)(viia) of the Act for the purpose of arriving at the amount of deduction on the total income computed before set off of brought forward business loss of Rs.286,89,40,957/-. The working given by the assessee-bank is as under: Income from business 664,15,02,177 Income from House property 14,08,481 Total Income

JCIT, BANGALORE vs. M/S CANARA BANK, BANGALORE

In the result, appeal by the revenue is partly allowed

ITA 601/BANG/2010[2005-06]Status: DisposedITAT Bangalore30 Mar 2016AY 2005-06

Bench: Shri Vijay Pal Rao & Shri Inturi Rama Rao

For Appellant: Shri G.Sarangan, Senior AdvocateFor Respondent: Shri G.R.Reddy, CIT(DR)
Section 115JSection 143(2)Section 143(3)Section 14ASection 35DSection 36(1)(viia)

36(1)(viia) of the Act for the purpose of arriving at the amount of deduction on the total income computed before set off of brought forward business loss of Rs.286,89,40,957/-. The working given by the assessee-bank is as under: Income from business 664,15,02,177 Income from House property 14,08,481 Total Income

M/S. CANARA BANK,BANGALORE vs. ACIT, BANGALORE

In the result, appeal by the revenue is partly allowed

ITA 479/BANG/2009[2006-07]Status: DisposedITAT Bangalore30 Mar 2016AY 2006-07

Bench: Shri Vijay Pal Rao & Shri Inturi Rama Rao

For Appellant: Shri G.Sarangan, Senior AdvocateFor Respondent: Shri G.R.Reddy, CIT(DR)
Section 115JSection 143(2)Section 143(3)Section 14ASection 35DSection 36(1)(viia)

36(1)(viia) of the Act for the purpose of arriving at the amount of deduction on the total income computed before set off of brought forward business loss of Rs.286,89,40,957/-. The working given by the assessee-bank is as under: Income from business 664,15,02,177 Income from House property 14,08,481 Total Income

JCIT, BANGALORE vs. M/S CANARA BANK, BANGALORE

In the result, appeal by the revenue is partly allowed

ITA 684/BANG/2012[2008-09]Status: DisposedITAT Bangalore30 Mar 2016AY 2008-09

Bench: Shri Vijay Pal Rao & Shri Inturi Rama Rao

For Appellant: Shri G.Sarangan, Senior AdvocateFor Respondent: Shri G.R.Reddy, CIT(DR)
Section 115JSection 143(2)Section 143(3)Section 14ASection 35DSection 36(1)(viia)

36(1)(viia) of the Act for the purpose of arriving at the amount of deduction on the total income computed before set off of brought forward business loss of Rs.286,89,40,957/-. The working given by the assessee-bank is as under: Income from business 664,15,02,177 Income from House property 14,08,481 Total Income

CANARA BANK,BANGALORE vs. ADDL.C.I.T., BANGALORE

In the result, appeal by the revenue is partly allowed

ITA 793/BANG/2011[2007-08]Status: DisposedITAT Bangalore30 Mar 2016AY 2007-08

Bench: Shri Vijay Pal Rao & Shri Inturi Rama Rao

For Appellant: Shri G.Sarangan, Senior AdvocateFor Respondent: Shri G.R.Reddy, CIT(DR)
Section 115JSection 143(2)Section 143(3)Section 14ASection 35DSection 36(1)(viia)

36(1)(viia) of the Act for the purpose of arriving at the amount of deduction on the total income computed before set off of brought forward business loss of Rs.286,89,40,957/-. The working given by the assessee-bank is as under: Income from business 664,15,02,177 Income from House property 14,08,481 Total Income

CANARA BANK,BANGALORE vs. ADDL. C.I.T., BANGALORE

In the result, appeal by the revenue is partly allowed

ITA 693/BANG/2012[2008-09]Status: DisposedITAT Bangalore30 Mar 2016AY 2008-09

Bench: Shri Vijay Pal Rao & Shri Inturi Rama Rao

For Appellant: Shri G.Sarangan, Senior AdvocateFor Respondent: Shri G.R.Reddy, CIT(DR)
Section 115JSection 143(2)Section 143(3)Section 14ASection 35DSection 36(1)(viia)

36(1)(viia) of the Act for the purpose of arriving at the amount of deduction on the total income computed before set off of brought forward business loss of Rs.286,89,40,957/-. The working given by the assessee-bank is as under: Income from business 664,15,02,177 Income from House property 14,08,481 Total Income

ADDL.CIT, BANGALORE vs. M/S CANARA BANK, BANGALORE

In the result, appeal by the revenue is partly allowed

ITA 530/BANG/2009[2006-07]Status: DisposedITAT Bangalore30 Mar 2016AY 2006-07

Bench: Shri Vijay Pal Rao & Shri Inturi Rama Rao

For Appellant: Shri G.Sarangan, Senior AdvocateFor Respondent: Shri G.R.Reddy, CIT(DR)
Section 115JSection 143(2)Section 143(3)Section 14ASection 35DSection 36(1)(viia)

36(1)(viia) of the Act for the purpose of arriving at the amount of deduction on the total income computed before set off of brought forward business loss of Rs.286,89,40,957/-. The working given by the assessee-bank is as under: Income from business 664,15,02,177 Income from House property 14,08,481 Total Income

DCIT vs. ING VYSYA BANK, BANGALORE

In the result, appeal by the Assessee is partly allowed while the 68

ITA 318/BANG/2013[2005-06]Status: DisposedITAT Bangalore06 Feb 2015AY 2005-06

Bench: Shri N.V. Vasudevan & Shri Abraham P. Georgeassessment Year : 2005-06 M/S. Ing Vysya Bank Ltd., Vs. The Assistant Commissioner Of Ing Vysya House, Income Tax, No.22, M.G. Road, Circle 11(4), Bangalore – 560 001. Bangalore. Pan: Aabct 0529M Appellant Respondent Assessment Year : 2005-06 The Deputy Commissioner Of Vs. M/S. Ing Vysya Bank Ltd., Income Tax, Bangalore – 560 001. Circle 11(4), Pan: Aabct 0529M Bangalore. Appellant Respondent Assessee By : Shri S. Ananthan, C.A. Revenue By : Shri C.H. Sundar Rao, Cit-I(Dr) Date Of Hearing : 20.01.2015 Date Of Pronouncement : 06.02.2015 O R D E R Per N.V. Vasudevan

For Appellant: Shri S. Ananthan, C.AFor Respondent: Shri C.H. Sundar Rao, CIT-I(DR)
Section 1Section 10Section 234D

House, Income Tax, No.22, M.G. Road, Circle 11(4), Bangalore – 560 001. Bangalore. PAN: AABCT 0529M APPELLANT RESPONDENT Assessment year : 2005-06 The Deputy Commissioner of Vs. M/s. ING Vysya Bank Ltd., Income Tax, Bangalore – 560 001. Circle 11(4), PAN: AABCT 0529M Bangalore. APPELLANT RESPONDENT Assessee by : Shri S. Ananthan, C.A. Revenue by : Shri C.H. Sundar

ING VYSYA BANK LTD. vs. ACIT, BANGALORE

In the result, appeal by the Assessee is partly allowed while the 68

ITA 288/BANG/2013[2005-06]Status: DisposedITAT Bangalore06 Feb 2015AY 2005-06

Bench: Shri N.V. Vasudevan & Shri Abraham P. Georgeassessment Year : 2005-06 M/S. Ing Vysya Bank Ltd., Vs. The Assistant Commissioner Of Ing Vysya House, Income Tax, No.22, M.G. Road, Circle 11(4), Bangalore – 560 001. Bangalore. Pan: Aabct 0529M Appellant Respondent Assessment Year : 2005-06 The Deputy Commissioner Of Vs. M/S. Ing Vysya Bank Ltd., Income Tax, Bangalore – 560 001. Circle 11(4), Pan: Aabct 0529M Bangalore. Appellant Respondent Assessee By : Shri S. Ananthan, C.A. Revenue By : Shri C.H. Sundar Rao, Cit-I(Dr) Date Of Hearing : 20.01.2015 Date Of Pronouncement : 06.02.2015 O R D E R Per N.V. Vasudevan

For Appellant: Shri S. Ananthan, C.AFor Respondent: Shri C.H. Sundar Rao, CIT-I(DR)
Section 1Section 10Section 234D

House, Income Tax, No.22, M.G. Road, Circle 11(4), Bangalore – 560 001. Bangalore. PAN: AABCT 0529M APPELLANT RESPONDENT Assessment year : 2005-06 The Deputy Commissioner of Vs. M/s. ING Vysya Bank Ltd., Income Tax, Bangalore – 560 001. Circle 11(4), PAN: AABCT 0529M Bangalore. APPELLANT RESPONDENT Assessee by : Shri S. Ananthan, C.A. Revenue by : Shri C.H. Sundar

M/S OLIVIA APPARELS PRIVATE LIMITED,BANGALORE vs. THE DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2(3), BANGALORE

In the result, all the appeals filed by the revenue and the assessee are dismissed

ITA 1252/BANG/2013[2006-07]Status: DisposedITAT Bangalore14 Feb 2023AY 2006-07

Bench: Shri N.V. Vasudevan & Ms. Padmavathy S

For Appellant: Shri Balram R. Rao, AdvocateFor Respondent: Shri Gudimella VP Pavan Kumar, Jt.CIT(DR)(ITAT)
Section 132Section 153C

viia) of sub-section (1) applies, no such deduction shall be allowed unless the assessee has debited the amount of such debt or part of debt in that previous year to the provision for bad and doubtful debts account made under that clause.]” 20. The failure on the part of the assessee to establish that the debt is irrecoverable

THE DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2(3), BANGALORE vs. M/S OLIVIYA APPARELS PRIVATE LIMITED, BANGALORE

In the result, all the appeals filed by the revenue and the assessee are dismissed

ITA 1212/BANG/2013[2006-07]Status: DisposedITAT Bangalore14 Feb 2023AY 2006-07

Bench: Shri N.V. Vasudevan & Ms. Padmavathy S

For Appellant: Shri Balram R. Rao, AdvocateFor Respondent: Shri Gudimella VP Pavan Kumar, Jt.CIT(DR)(ITAT)
Section 132Section 153C

viia) of sub-section (1) applies, no such deduction shall be allowed unless the assessee has debited the amount of such debt or part of debt in that previous year to the provision for bad and doubtful debts account made under that clause.]” 20. The failure on the part of the assessee to establish that the debt is irrecoverable

THE DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2(3), BANGALORE vs. M/S OLIVIYA APPARELS PRIVATE LIMITED, BANGALORE

In the result, all the appeals filed by the revenue and the assessee are dismissed

ITA 1211/BANG/2013[2005-06]Status: DisposedITAT Bangalore14 Feb 2023AY 2005-06

Bench: Shri N.V. Vasudevan & Ms. Padmavathy S

For Appellant: Shri Balram R. Rao, AdvocateFor Respondent: Shri Gudimella VP Pavan Kumar, Jt.CIT(DR)(ITAT)
Section 132Section 153C

viia) of sub-section (1) applies, no such deduction shall be allowed unless the assessee has debited the amount of such debt or part of debt in that previous year to the provision for bad and doubtful debts account made under that clause.]” 20. The failure on the part of the assessee to establish that the debt is irrecoverable

M/S OLIVIA APPARELS PRIVATE LIMITED,BANGALORE vs. THE DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2(3), BANGALORE

In the result, all the appeals filed by the revenue and the assessee are dismissed

ITA 1253/BANG/2013[2007-08]Status: DisposedITAT Bangalore14 Feb 2023AY 2007-08

Bench: Shri N.V. Vasudevan & Ms. Padmavathy S

For Appellant: Shri Balram R. Rao, AdvocateFor Respondent: Shri Gudimella VP Pavan Kumar, Jt.CIT(DR)(ITAT)
Section 132Section 153C

viia) of sub-section (1) applies, no such deduction shall be allowed unless the assessee has debited the amount of such debt or part of debt in that previous year to the provision for bad and doubtful debts account made under that clause.]” 20. The failure on the part of the assessee to establish that the debt is irrecoverable

M/S. OLIVIA APPARELS PRIVATE LIMITED,BANGALORE vs. THE DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2(3), BANGALORE

In the result, all the appeals filed by the revenue and the assessee are dismissed

ITA 1251/BANG/2013[2005-06]Status: DisposedITAT Bangalore14 Feb 2023AY 2005-06

Bench: Shri N.V. Vasudevan & Ms. Padmavathy S

For Appellant: Shri Balram R. Rao, AdvocateFor Respondent: Shri Gudimella VP Pavan Kumar, Jt.CIT(DR)(ITAT)
Section 132Section 153C

viia) of sub-section (1) applies, no such deduction shall be allowed unless the assessee has debited the amount of such debt or part of debt in that previous year to the provision for bad and doubtful debts account made under that clause.]” 20. The failure on the part of the assessee to establish that the debt is irrecoverable