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2 results for “capital gains”+ Section 80P(2)(iv)clear

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Key Topics

Section 36(1)(viia)9Section 36(1)(viii)5Section 2633Section 143(3)2

SEWA SAHKARI SAMMITTEE MARYADIT,BEED, MUNDI KHANDWA vs. PCIT-1, INDORE

In the result, appeal by the assesse is allowed

ITA 44/IND/2022[2016-17]Status: DisposedITAT Indore30 Oct 2023AY 2016-17

Bench: Shri Vijay Pal Rao & Shri B.M. Biyanisewa Sahkari Sammittee Pr. Cit-2 Maryadit Beed Indore Vs. Beed Mundi Khandwa (Appellant / Assessee) (Revenue) Pan: Aaufs0703N Assessee By Shri Gagan Tiwari, Ar Revenue By Ms. Simran Bhullar, Cit-Dr Date Of Hearing 05.10.2023 Date Of Pronouncement 30.10.2023

Section 12ASection 138Section 143(3)Section 263

iv). Citizen Co-op. society vs. ACIT in ITA/1003/Hyd/2011 dated 02.07.2012 v). Shri Bhageeratha Pattina Sahakara vs. ITO ITA/646/Ban/2021 vi). Om Sai Co-op. Society vs. PCIT ITANo.454/Bang/2022 dated 27.07.2022 6. On the other hand, Ld. DR has submitted that the assesse filed return of income after demonetization was announced. The assesse has not produced any supporting evidence to discharge

M/S JILA SAHAKARI KENDRIYA BANK MARYADIT,MANDSAUR vs. THE DCIT, RATLAM

In the result Ground No.1 & 2 raised by the

ITA 386/IND/2017[2012-13]Status: DisposedITAT Indore17 Aug 2018AY 2012-13

Bench: Shri Kul Bharat & Shri Manish Boradassessment Year: 2012-13 Jila Sahakari Kendriya Dcit, Ratlam Bank Maryadit, Vs. Mhow-Neemuch Road, Mandsaur (M.P) (Appellant) (Respondent ) Pan No.Aaatj2383F Revenue By Shri Lalchand, Cit Assessee By Shri S.S. Deshpande,Ca Date Of Hearing 25.7.2018 Date Of 17.8.2018 Pronouncement

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

iv) "State financial corporation" means a financial corporation established under section 3 or section 3A or an institution notified under section 46 of the State Financial Corporations Act, 1951 (63 of 1951); (v) "State industrial investment corporation" means a Government company within the meaning of section 6176 of the Companies Act, 1956 (1 of 1956), engaged in the business