Search: reassessment u/s 147

33 results for “reassessment u/s 147”+ Section 36(1)(viia)clear

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Key Topics

Section 143(3)58 Section 14753 Section 14847 Section 36(1)(viia)42 Deduction26 Section 26322 Reassessment22 Reopening of Assessment22 Addition to Income

DEPUTY COMMISSIONER INCOME TAX NON CORP CIRCLE II MADURAI, MADURAI vs. VIRUDHUNAGAR DISTRICT CENTRAL CO OP BANK LIMITED, VIRUDHUNAGAR

ITA 2700/CHNY/2025[2015-16]Status: DisposedITAT Chennai28 Jan 2026AY 2015-16

Section 14ASection 36(1)(viia)

reassessment proceedings for those\nyears were pending.\nDuring the assessment proceedings, the assessee originally claimed\ndeduction of Rs.21,03,27,765/-u/s.36(1)(viia), computed at 7.5%\nof total income plus 10% of aggregate average rural advances, as per\nthe statutory formula. The AO observed that the actual provision\ncreated in the books of account for bad and doubtful debts

DEPUTY COMMISSIONER OF INCOME TAX NON CORP CIRCLE II MADURAI, MADURAI vs. VIRUDHUNAGAR DISTRICT CENTRAL CO OP BANK LIMITED, VIRUDHUNAGAR

ITA 2699/CHNY/2025[2013-14]Status: DisposedITAT Chennai28 Jan 2026AY 2013-14

Section 14ASection 36(1)(viia)

Showing 1–20 of 33 · Page 1 of 2

DEPUTY COMMISSIONER INCOME TAX NON CORP CIRCLE II MADURAI, MADURAI vs. VIRUDHUNAGAR DISTRICT CENTRAL CO OP BANK LIMITED, VIRUDHUNAGAR

DEPUTY COMMISSIONER OF INCOME TAX NON CORP CIRCLE II MADURAI, MADURAI vs. VIRUDHUNAGAR DISTRICT CENTRAL CO OP BANK LIMITED, VIRUDHUNAGAR

DEPUTY COMMISSIONER INCOME TAX NON CORP CIRCLE II MADURAI, MADURAI vs. VIRUDHUNAGAR DISTRICT CENTRAL CO OP BANK LIMITED, VIRUDHUNAGAR

DEPUTY COMMISSIONER OF INCOME TAX NON CORP CIRCLE II MADURAI, MADURAI vs. VIRUDHUNAGAR DISTRICT CENTRAL CO OP BANK LIMITED, VIRUDHUNAGAR

ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-1, CUDDALLORE vs. M/S VILLUPURAM DISTRICT CENTRAL COOPERATIVE BANK LTD., VILLUPURAM

THE VILLUPURAM DISTRICT CENTRAL COOPERATIVE BANK LTD.,,VILLUPURAM vs. DCIT, VILLUPURAM CIRCLE,, VILLUPURAM

THE VILLUPURAM DISTRICT CENTRAL COOPERATIVE BANK LTD.,,VILLUPURAM vs. ACIT, CIRCLE-II,, CUDDALORE

THE VILLUPURAM DISTRICT CENTRAL COOPERATIVE BANK LTD.,,VILLUPURAM vs. ACIT, CIRCLE-I,, CUDDALORE

THE CUDDALORE DISTRICT CENTRAL CO-OP BANK LTD.,CUDDALORE vs. DCIT CUDDALORE CIRCLE, CUDDALORE

THE VILLUPURAM DISTRICT CENTRAL COOPERTATIVE BANK LTD.,,VILLUPURAM vs. DCIT, VILLUPURAM CIRCLE,, VILLUPURAM

THE VILLUPURAM DISTRICT CENTRAL COOPERATIVE BANK LTD.,,VILLUPURAM vs. DCIT, VILLUPURAM CIRCLE,, VILLUPRUAM

THE DHARMAPURI DISTRICT CENTRAL CO-OP. BANK LTD.,DHARMAPURI vs. JCIT, SALEM

ACIT, KUMBAKONAM vs. CITY UNION BANK LIMITED, KUMBAKONAM

ACIT, KUMBAKONAM vs. CITY UNION BANK LIMITED, KUMBAKONAM

ACIT, KUMBAKONAM vs. CITY UNION BANK LIMITED, KUMBAKONAM

ACIT, KUMBAKONAM vs. CITY UNION BANK LIMITED, KUMBAKONAM

ACIT, KUMBAKONAM vs. CITY UNION BANK LIMITED, KUMBAKONAM

CITY UNION BANK LIMITED,KUMBAKONAM vs. JCIT, KUMBAKONAM

CITY UNION BANK LIMITED,KUMBAKONAM vs. JCIT, KUMBAKONAM

TAMILNADU STATE APEX CO-OPERATIVE BANK LTD.,CHENNAI vs. ACIT, CHENNAI

JOINT COMMISSIONER OF INCOME-TAX(OSD),CORPORATE CIRCLE-1(1), CHENNAI vs. IDFC LIMITED, CHENNAI

JOINT COMMOSSIONER OF INCOME-TAX(OSD),CORPORATE CIRCLE-1(1), CHENNAI vs. IDFC LIMITED, CHENNAI