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Section 36(1)(viia)9 Section 37(1)6 Section 43D3 Deduction3 Disallowance3 Addition to Income3

INCOME TAX OFFICER WARD- SEONI, SEONI vs. JILA SAHKARI KENDRIYA BANK MARYADIT, SEONI

In the result, all the Appeals and CO (# 7/2018) are allowed for statistical purposes, and CO (# 5/2018) is partly allowed for statistical purposes

ITA 100/JAB/2018[2014-15]Status: DisposedITAT Jabalpur20 Apr 2022AY 2014-15

Bench: Shri Sanjay Arora, Hon’Ble & Shri Manomohan Das, Hon'Ble

For Appellant: Shri B.Ganguly, AdvocateFor Respondent: Shri Shravan Ku. Gotru, CIT-DR

Section 36(1)(viia)Section 37(1)Section 43D

57 ITR 521 (SC), wherein again there was a conflict between the income as per the Act, and that worked with reference to the mandate of the Regulator. The issue, it may be appreciated, is not if the assessee is a banking company or not, but if a ‘cooperative bank’, separately defined under the Act, is included within ambit