THE PR. COMMISSIONER OF INCOME TAX, vs. THE TOTAGARS CO-OPERATIVE SALE SOCIETY,

The appeal is dismissed

Bench: SREENIVAS HARISH KUMAR,RAGHVENDRA S. CHAUHAN

C’ Bench, Bangalore, whereby the learned Tribunal has dismissed six appeals filed by the Revenue against the respondent-assessee. 2. Briefly the facts of the case are that the respondent assessee is a Co-operative Credit Society providing credit facilities to its members, and marketing the agricultural produce of its members; it runs a kirana section, rice mills, van section

MADHU SOUHARDA PATHINA SAHAKARI NIYAMITHA vs. THE INCOME TAX OFFICER

The appeal stands dismissed

Bench: S.G.PANDIT,K. V. ARAVIND

2. This appeal is filed by the assessee challenging the order passed by the Income Tax Appellate Tribunal, “B” Bench, Bengaluru (for short, “the Tribunal”) in ITA No. 969/Bang/2023 dated 02.01.2024, relating to the Assessment Year 2017–18. The assessee is assessed in the status of an Association of Persons

M/S WIPRO LIMITED vs. THE DEPUTY COMMISSIONER OF INCOME TAX

The appeals stand disposed of, accordingly

Bench: N.KUMAR,B.SREENIVASE GOWDA

80P, Doddakannelli, Sarjapur Road, Bangalore-560035. ...APPELLANT (By Sri Venkataraman, Senior Counsel for Dr.R.B.Krishna, Adv.) AND : The Deputy Commissioner of Income Tax Central Circle 1(3), 3rd Floor, Central Revenue Buildings, Queens Road, Bangalore-560001. …RESPONDENT (By Sri E.R.Indrakumar, Senior Counsel for Sri K.V.Aravind, Adv.) This I.T.A. is filed under Section 260-A of I.T.Act, 1961 arising out of order

THE COMMISSIONER OF INCOME TAX vs. M/S WIPRO LTD

The appeals stand disposed of, accordingly

Bench: N.KUMAR,B.SREENIVASE GOWDA

80P, Doddakannelli, Sarjapur Road, Bangalore-560035. ...APPELLANT (By Sri Venkataraman, Senior Counsel for Dr.R.B.Krishna, Adv.) AND : The Deputy Commissioner of Income Tax Central Circle 1(3), 3rd Floor, Central Revenue Buildings, Queens Road, Bangalore-560001. …RESPONDENT (By Sri E.R.Indrakumar, Senior Counsel for Sri K.V.Aravind, Adv.) This I.T.A. is filed under Section 260-A of I.T.Act, 1961 arising out of order

THE PRINCIPAL COMMISSIONER OF INCOME TAX vs. SHRI. KURUHINSHETTY URBAN CO-OP

In the result, the appeal stands dismissed

Bench: H.BILLAPPA,P.S.DINESH KUMAR

C .. RESPONDENT (By Sri.A.Shankar, Adv.) --- This ITA is filed u/S.260A of the Income Tax Act 1961 praying to formulate the substantial question of law stated above and allow the appeal and set aside the orders : 2 : passed by the Income Tax Appellate Tribunal, Panaji Bench, Panaji, in ITA.No.26/PNJ/2015, dt.15.7.2015 and confirm the order passed by the Income Tax Officer

THE PR. COMMISSIONER OF INCOME TAX vs. M/S MOODBIDRI CO OPERATIVE SERVICES BANK LTD.,

Bench: KRISHNA S DIXIT,G BASAVARAJA

Section 80P(2)(a)(i) of the 1961 Act has been revived by setting aside the revisional order made by the Principal Commissioner of Income Tax. 2. Learned Sr. panel Counsel appearing for the Revenue has framed the following substantial questions of law which read as under: “1. Whether the Hon’ble ITAT is correct in considering the interest received

THE COMMISSINER OF INCOME TAX (APPEALS) AND ANR vs. THE BIJAPUR DISTRICT CENTRAL

Bench: R.DEVDAS,VINEET KOTHARI

disallowance of such interest paid to the members without TDS, was liable to be made as per the provisions of Section 40 (a) (ia) of the Act. 4. Both the learned counsel at Bar fairly submitted that the said issue is no longer res-integra in view of the CBTD Circular No.19/2015 holding that such Co-operative Banks