M/S.PERRORKADA SERVICE CO-OP BANK LTD,TRIVANDRUM vs. THE ITO, TRIVANDRUM

In the result, the appeal of the Revenue in I

Bench: S/Shri Chandra Poojari, Am & George George K., Jm

disallow sums mentioned in section 194A(3)(viia). vi. examining whether contingency expense claimed is an allowable item. vii. Ensure that interest income on deposits is accounted for in accordance with provisions of section 145. viii. computation of income in accordance with cash or mercantile system as applicable. ix. consideration of Form 3CD which is to be called

M/S.PEROORKADA SERVICE CO-OP BANK LTD,TRIVANDRUM vs. THE ITO, WD-2(1), TRIVANDRUM, TRIVANDRUM

In the result, the appeal of the Revenue in I

Bench: S/Shri Chandra Poojari, Am & George George K., Jm

disallow sums mentioned in section 194A(3)(viia). vi. examining whether contingency expense claimed is an allowable item. vii. Ensure that interest income on deposits is accounted for in accordance with provisions of section 145. viii. computation of income in accordance with cash or mercantile system as applicable. ix. consideration of Form 3CD which is to be called

M/S.PEROORKADA SERVICE CO-OP BANK LTD,TRIVANDRUM vs. THE ITO, WD-2(1), TRIVANDRUM, TRIVANDRUM

In the result, the appeal of the Revenue in I

Bench: S/Shri Chandra Poojari, Am & George George K., Jm

disallow sums mentioned in section 194A(3)(viia). vi. examining whether contingency expense claimed is an allowable item. vii. Ensure that interest income on deposits is accounted for in accordance with provisions of section 145. viii. computation of income in accordance with cash or mercantile system as applicable. ix. consideration of Form 3CD which is to be called

REJI KRISHNAN,TRIVANDRUM vs. ITO, WARD-1(1), TRIVANDRUM

In the result, the appeal filed by the assessee is partly allowed and the stay application is dismissed as infructuous

Bench: Shri Chandra Poojari & Shri Soundararajan K

Section 54F and all sales can be reinvested only 1 House Property, which is totally opposed to the established law. (vi) Further the case laws relied upon by the AO/CIT(A) are completely different from theAppellant's case and relate to a single sale of Long Term Capital Asset. In the Appellant': case there are 2 separate transactions of sale

THE WD-1, KASARGODE, KASARGODE vs. M/S.THE BAYAR SERVICE CO-OP BANK LTD, KASARGODE

Bench: Shri George George K

disallowing the claim of deduction u/s 80P of the Act are as follow. (i) The provisions of section 80P(4) of the Income-tax Act applies only to a Primary Agricultural Credit Society or a Primary Co-operative Agricultural and Rural Development Bank and the same will not apply to any co-operative bank. (para 5.1 of the assessment order

THE ITO,WARD-2, MALAPPURAM, MALAPPURAM vs. M/S.VATTIKATTIRI SERVICE CO-OP BANK LTD, MALAPPURAM

Bench: Shri George George K

disallowing the claim of deduction u/s 80P of the Act are as follow. (i) The provisions of section 80P(4) of the Income-tax Act applies only to a Primary Agricultural Credit Society or a Primary Co-operative Agricultural and Rural Development Bank and the same will not apply to any co-operative bank. (para 5.1 of the assessment order

THE ITO, WARD-2, TIRUR, TIRUR vs. M/S.VAZHIKADAVU SERVICE CO-OP BANK LTD, NILAMBUR, MALAPPURAM

Bench: Shri George George K

disallowing the claim of deduction u/s 80P of the Act are as follow. (i) The provisions of section 80P(4) of the Income-tax Act applies only to a Primary Agricultural Credit Society or a Primary Co-operative Agricultural and Rural Development Bank and the same will not apply to any co-operative bank. (para 5.1 of the assessment order

THE ITO,WARD-2, MALAPPURAM, MALAPPURAM vs. M/S.VATTIKATTIRI SERVICE CO-OP BANK LTD, MALAPPURAM

Bench: Shri George George K

disallowing the claim of deduction u/s 80P of the Act are as follow. (i) The provisions of section 80P(4) of the Income-tax Act applies only to a Primary Agricultural Credit Society or a Primary Co-operative Agricultural and Rural Development Bank and the same will not apply to any co-operative bank. (para 5.1 of the assessment order

THE ITO, WARD-1, KASARGODE, KSARGODE vs. M/S.MAJIBAIL SERVICE CO-OP BANK LTD,, KASARGODE

Bench: Shri George George K

disallowing the claim of deduction u/s 80P of the Act are as follow. (i) The provisions of section 80P(4) of the Income-tax Act applies only to a Primary Agricultural Credit Society or a Primary Co-operative Agricultural and Rural Development Bank and the same will not apply to any co-operative bank. (para 5.1 of the assessment order

THE ITO, WARD-1, KASARGODE, KSARGODE vs. M/S.MAJIBAIL SERVICE CO-OP BANK LTD,, KASARGODE

Bench: Shri George George K

disallowing the claim of deduction u/s 80P of the Act are as follow. (i) The provisions of section 80P(4) of the Income-tax Act applies only to a Primary Agricultural Credit Society or a Primary Co-operative Agricultural and Rural Development Bank and the same will not apply to any co-operative bank. (para 5.1 of the assessment order

THE ITO, WARD-1, KASARGODE, KSARGODE vs. M/S.MAJIBAIL SERVICE CO-OP BANK LTD,, KASARGODE

Bench: Shri George George K

disallowing the claim of deduction u/s 80P of the Act are as follow. (i) The provisions of section 80P(4) of the Income-tax Act applies only to a Primary Agricultural Credit Society or a Primary Co-operative Agricultural and Rural Development Bank and the same will not apply to any co-operative bank. (para 5.1 of the assessment order

THE ITO, WARD-2, TIRUR, TIRUR vs. M/S.VAZHIKADAVU SERVICE CO-OP BANK LTD, NILAMBUR, MALAPPURAM

Bench: Shri George George K

disallowing the claim of deduction u/s 80P of the Act are as follow. (i) The provisions of section 80P(4) of the Income-tax Act applies only to a Primary Agricultural Credit Society or a Primary Co-operative Agricultural and Rural Development Bank and the same will not apply to any co-operative bank. (para 5.1 of the assessment order

THE WD-1, KASARGODE, KASARGODE vs. M/S.THE BAYAR SERVICE CO-OP BANK LTD, KASARGODE

Bench: Shri George George K

disallowing the claim of deduction u/s 80P of the Act are as follow. (i) The provisions of section 80P(4) of the Income-tax Act applies only to a Primary Agricultural Credit Society or a Primary Co-operative Agricultural and Rural Development Bank and the same will not apply to any co-operative bank. (para 5.1 of the assessment order

THE ITO, WD-2, KANNUR, KANNUR vs. M/S.KOLAVALLOOR SERVICE CO-OP BANK LTD, KANNUR

Bench: Shri George George K

disallowing the claim of deduction u/s 80P of the Act are as follow. (i) The provisions of section 80P(4) of the Income-tax Act applies only to a Primary Agricultural Credit Society or a Primary Co-operative Agricultural and Rural Development Bank and the same will not apply to any co-operative bank. (para 5.1 of the assessment order

THE ITO, WARD-2(3), KOZHIKKODE, KOZHIKKODE vs. M/S. KAKKAODI SERVICE CO-OP BANK LTD, KOZHIKKODE

Bench: Shri George George K

disallowing the claim of deduction u/s 80P of the Act are as follow. (i) The provisions of section 80P(4) of the Income-tax Act applies only to a Primary Agricultural Credit Society or a Primary Co-operative Agricultural and Rural Development Bank and the same will not apply to any co-operative bank. (para 5.1 of the assessment order

THE ITO, WARD-2(3), KOZHIKKODE, KOZHIKKODE vs. M/S. KAKKAODI SERVICE CO-OP BANK LTD, KOZHIKKODE

Bench: Shri George George K

disallowing the claim of deduction u/s 80P of the Act are as follow. (i) The provisions of section 80P(4) of the Income-tax Act applies only to a Primary Agricultural Credit Society or a Primary Co-operative Agricultural and Rural Development Bank and the same will not apply to any co-operative bank. (para 5.1 of the assessment order

THE ITO, WARD-3, KANNUR, KANNUR vs. THE PERALASSERY SERVICE CO-OP BANK LTD, KANNUR

Bench: Shri George George K

disallowing the claim of deduction u/s 80P of the Act are as follow. (i) The provisions of section 80P(4) of the Income-tax Act applies only to a Primary Agricultural Credit Society or a Primary Co-operative Agricultural and Rural Development Bank and the same will not apply to any co-operative bank. (para 5.1 of the assessment order

THE ITO, WARD-2(3), KOZHIKKODE, KOZHIKKODE vs. M/S. KAKKAODI SERVICE CO-OP BANK LTD, KOZHIKKODE

Bench: Shri George George K

disallowing the claim of deduction u/s 80P of the Act are as follow. (i) The provisions of section 80P(4) of the Income-tax Act applies only to a Primary Agricultural Credit Society or a Primary Co-operative Agricultural and Rural Development Bank and the same will not apply to any co-operative bank. (para 5.1 of the assessment order