DY CIT-1(3)(2), MUMBAI vs. MAHARASHTRA STATE CO-OPERATIVE BANK LIMITED, MUMBAI

In the result, the appeal of the In the result, the appeal of the assessee is allowed partly assessee is allowed partly whereas the appeal of the Revenue is dismissed

Bench: Shri Om Prakash Kant () & Shri Sandeep Singh Karhail () Assessment Year: 2013-14

TDS of Rs. 12,23,608/- has been allowed by the has been allowed by the Income-tax Department in the hands of Shri Kapil Ahluwalia or tax Department in the hands of Shri Kapil Ahluwalia or tax Department in the hands of Shri Kapil Ahluwalia or not. If it has been not allowed, then the credit of this amount

CITIZENCREDIT CO-OPERATIVE BANK LIMITED (HILL ROAD BRANCH),MUMBAI vs. ITO (TDS)-WARD 1(1)(4), MUMBAI

In the result, the appeal of the assessee is partly allowed for statistical\npurposes

1) to Co-op.\nsocieties other than a Co-op. bank to a member thereof or to such income\ncredited or paid by a Co-op. society to any other Co-op. society. The second limb\nof 194A(3)(v) exempts a “Co-op. society” from TDS on payment made to another\n“Co-op. society”. The second limb does

CITIZENCREDIT CO OPERATIVE BANK LIMITED (BYCULLA BRANCH),MUMBAI vs. ITO (TDS)-1(1)(4), MUMBAI

In the result, the appeal of the assessee is partly allowed for statistical\npurposes

1) to Co-op.\nsocieties other than a Co-op. bank to a member thereof or to such income\ncredited or paid by a Co-op. society to any other Co-op. society. The second limb\nof 194A(3)(v) exempts a “Co-op. society” from TDS on payment made to another\n“Co-op. society”. The second limb does

CITIZEN CREDIT CO-OPERATIVE BANK LTD (COLABA BRANCH),MUMBAI vs. ITO (TDS)-1(1)(4), MUMBAI

In the result, the appeal of the assessee is partly allowed for statistical\npurposes

1) to Co-op.\nsocieties other than a Co-op. bank to a member thereof or to such income\ncredited or paid by a Co-op. society to any other Co-op. society. The second limb\nof 194A(3)(v) exempts a “Co-op. society” from TDS on payment made to another\n“Co-op. society”. The second limb does

CITIZENCREDIT CO OPERATIVE BANK LIMITED (AMBOLI BRANCH),MUMBAI vs. ITO(TDS) 1(1)(4), MUMBAI

In the result, the appeal of the assessee is partly allowed for statistical\npurposes

1) to Co-op.\nsocieties other than a Co-op. bank to a member thereof or to such income\ncredited or paid by a Co-op. society to any other Co-op. society. The second limb\nof 194A(3)(v) exempts a “Co-op. society” from TDS on payment made to another\n“Co-op. society”. The second limb does

CITIZENCREDIT CO OPERATIVE BANK LIMITED (KULA BRANCH),MUMBAI vs. ITO (TDS) WARD 1(1)(4), MUMBAI

In the result, the appeal of the assessee is partly allowed for statistical\npurposes

1) to Co-op.\nsocieties other than a Co-op. bank to a member thereof or to such income\ncredited or paid by a Co-op. society to any other Co-op. society. The second limb\nof 194A(3)(v) exempts a “Co-op. society” from TDS on payment made to another\n“Co-op. society”. The second limb does

DCIT 2(2)(1), MUMBAI vs. STATE BANK OF INDIA, MUMBAI

The appeal of the Revenue is dismissed

Bench: Shri Joginder Singh & Shri N.K. Pradhanassessment Year: 1995-96 Dcit-2(2)(1), M/S State Bank Of India, R. No.545, Financial Reporting & बनाम/ Aayakar Bhavan Taxation Department, 3Rd Vs. M.K. Road, Floor, Corporate Centre, Mumbai-400020 State Bank Bhavan, Madam Cama Road, Nariman Point, Mumbai-400021 (राज"व /Revenue) ("नधा"रती /Assessee) P.A. No. Aaacs8577K

TDS and advance tax 330.25 222.81 The CIT found that for both the AY.s. the refund amount exceeds 10% of the tax demand and that the AO’s contention to the contrary was factually incorrect.He further held that the AO had granted lesser amount as interest u/s.244A on the basis of the following reasons namely the assessee

CITIZEN CREDIT CO-OPERATIVE BANK LTD (MULUND BRANCH),MUMBAI vs. ITO (TDS)-1(1)(4), MUMBAI

In the result, the appeal of the assessee is partly allowed for statistical\npurposes

1) to Co-op.\nsocieties other than a Co-op. bank to a member thereof or to such income\ncredited or paid by a Co-op. society to any other Co-op. society. The second limb\nof 194A(3)(v) exempts a “Co-op. society” from TDS on payment made to another\n“Co-op. society”. The second limb does

CITIZENCREDIT CO-OPERATIVE BANK LIMITED (MAHIM BRANCH),MUMBAI vs. ITO (TDS) WARD 1(1)(4), MUMBAI

Appeal of the assessee is partly allowed for statistical purposes

1) to Co-op. societies other than a Co-op. bank to a member thereof or to such income credited or paid by a Co-op. society to any other Co-op. society. The second limb of 194A(3)(v) exempts a “Co-op. society” from TDS on payment made to another “Co-op. society”. The second limb does

CITIZEN CREDIT CO-OPERATIVE BANK LTD,MUMBAI vs. ITO (TDS)-1(1)(4), MUMBAI

In the result, the appeal of the assessee is partly allowed for statistical\npurposes

1) to Co-op.\nsocieties other than a Co-op. bank to a member thereof or to such income\ncredited or paid by a Co-op. society to any other Co-op. society. The second limb\nof 194A(3)(v) exempts a “Co-op. society” from TDS on payment made to another\n“Co-op. society”. The second limb does

ACIT 14 (1)(2), MUMBAI, MUMBAI vs. SHRIRAM CHITS MAHARASTRA LIMITED, MUMBAI

In the result, the appeal of the Revenue is dismissed

Bench: Shri Om Prakash Kant () & Shri Raj Kumar Chauhan () Assessment Year: 2017-18

1) provides that any expenditure incurred (except expenditure described in sections any expenditure incurred (except expenditure described in sections any expenditure incurred (except expenditure described in sections 30 to 36, capital expenditure or personal expenses of the 30 to 36, capital expenditure or personal expenses of the 30 to 36, capital expenditure or personal expenses of the assessee), wholly

GRASIM INDUSTRIES LTD ( CORPORATE FINANCE DIVISION),MUMBAI vs. ADDL CIT RG 6(3), MUMBAI

Bench: the CIT(A). The CIT(A) partly allowed the appeal preferred by the Assessee vide order, dated 18/05/2009. 4. Not being satisfied with the relief granted by the Id. CIT(A), the Assessee has preferred appeal before this Tribunal. The Revenue has also filed cross-appeal challenging the relief granted by the Id. CIT(A).

254 or section 260 or section 262 or section 263 or section 264 or an order of the Settlement Commission under sub-section (4) of section 245D, the amount on which interest was payable under sub-section (1) has been increased or reduced, as the case may be, the interest shall be increased or reduced accordingly, and in a case

CITIZEN CREDIT CO-OPERATIVE BANK LTD (KALINA BRANCH),MUMBAI vs. ITO (TDS)-1(1)(4), MUMBAI

1) to Co-op.\nsocieties other than a Co-op. bank to a member thereof or to such income\ncredited or paid by a Co-op. society to any other Co-op. society. The second limb\nof 194A(3)(v) exempts a “Co-op. society” from TDS on payment made to another\n“Co-op. society”. The second limb does

KOTAK MAHINDRA BANK LTD,MUMBAI vs. ADDL CIT RG 3(2), MUMBAI

The appeals of the AO are dismissed

254(1)केकेकेके अ"तग" अ"तग"त आदेश आदेश आयकर आयकर आयकर अिधिनयम अिधिनयम क" क" धारा धारा अ"तग" अ"तग" आदेश आदेश Order u/s.254(1)of the Income-tax Act,1961(Act) के अनुसार PER BENCH - खंडपीठ खंडपीठ के अनुसार खंडपीठ खंडपीठ के अनुसार के अनुसार Challenging the orders of CIT.s (A),the assessee and the Assessing

PIEM HOTELS LIMITED,MUMBAI vs. THE ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE 3(2)(2), MUMBAI

In the result, appeal filed by the assessee is allowed in the above\nterms

254 or section 260 or section 262 or section 263\nor section 264 or an order of the Settlement\nCommission under sub-section (4) of section 245D, the\namount on which interest was payable under sub-\nsection (1) has been increased or reduced, as the case\nmay be, the interest shall be increased or reduced\naccordingly, and in a case

CITIZEN CREDIT CO-OPERATIVE BANK LTD,MUMBAI vs. ITO (TDS)-1(1)(4), MUMBAI

In the result, the appeal of the assessee is partly allowed for statistical\npurposes

1) to Co-op.\nsocieties other than a Co-op. bank to a member thereof or to such income\ncredited or paid by a Co-op. society to any other Co-op. society. The second limb\nof 194A(3)(v) exempts a “Co-op. society” from TDS on payment made to another\n“Co-op. society”. The second limb does

CITIZENCREDIT CO OPERATIVE BANK LIMITED (SANTACRUZ BRANCH),MUMBAI vs. ITO (TDS)-1(1)(4), MUMBAI

In the result, the appeal of the assessee is partly allowed for statistical\npurposes

1) to Co-op.\nsocieties other than a Co-op. bank to a member thereof or to such income\ncredited or paid by a Co-op. society to any other Co-op. society. The second limb\nof 194A(3)(v) exempts a “Co-op. society” from TDS on payment made to another\n“Co-op. society”. The second limb does

CITIZENCREDIT CO-OPERATIVE BANK LIMITED (HILL ROAD BRANCH) ,MUMBAI vs. ITO (TDS)-WARD 1(1)(4), MUMBAI

In the result, the appeal of the assessee is partly allowed for statistical\npurposes

1) to Co-op.\nsocieties other than a Co-op. bank to a member thereof or to such income\ncredited or paid by a Co-op. society to any other Co-op. society. The second limb\nof 194A(3)(v) exempts a “Co-op. society” from TDS on payment made to another\n“Co-op. society”. The second limb does