DY..C.I.T., BANGALORE vs. M/S STATE BANK OF MYSORE, BANGALORE

Bench: Justice (Retd.) C V Bhadang & Ms Padmavathy S, Am

36(1)(viii) 5 Disallowance of unamortized incremental payment / contribution to 6 approved gratuity fund and payment/contribution to approved pension fund Disallowance of contribution to retired employees medical benefit fund 7 Disallowance of capital expenditure incurred towards rights issue 8 Grounds of Revenue's appeal Issues Ground Number General 1 Deduction under section

DY. COMMISSIONER OF INCOME TAX CIRCLE - 3(3)(1), MUMBAI, MUMBAI vs. SMALL INDUSTRIES DEVELOPMENT BANK OF INDIA, MUMBAI

Bench: Justice (Retd.) C V Bhadang & Ms Padmavathy S, Am

disallowance made towards bad-debts under section 36(1)(vii) and towards restricting the deduction under section 36(1)(viii

DY. COMMISSIONER OF INCOME TAX CIRCLE - 3(3)(1), MUMBAI, MUMBAI vs. SMALL INDUSTRIES DEVELOPMENT BANK OF INDIA, MUMBAI

Bench: Justice (Retd.) C V Bhadang & Ms Padmavathy S, Am

disallowance made towards bad-debts under section 36(1)(vii) and towards restricting the deduction under section 36(1)(viii

DY. COMMISSIONER OF INCOME TAX CIRCLE - 3(3)(1), MUMBAI, MUMBAI vs. SMALL INDUSTRIES DEVELOPMENT BANK OF INDIA, MUMBAI

viii) without\nappreciating that deduction has been calculated after making deductions under\nall other clauses of section 36(1) which includes the claim of deductions u/s 36(1)\n(viia)(c) also. - AY 2016-17, and AY 2017-18\nAssessee's Appeal – Issues contended\n(i) Learned CIT(A) has erred in confirming the disallowance

SMALL INDUSTRIES DEVELOPMENT BANK OF INDIA,MUMBAI vs. DEPUTY COMMISSIONER OF INCOME TAX CIRCLE 3(3)(1),MUMBAI, MUMBAI

viii) without\nappreciating that deduction has been calculated after making deductions under\nall other clauses of section 36(1) which includes the claim of deductions u/s 36(1)\n(viia)(c) also. - AY 2016-17, and AY 2017-18\nAssessee's Appeal – Issues contended\n(i) Learned CIT(A) has erred in confirming the disallowance

SMALL INDUSTRIES DEVELOPMENT BANK OF INDIA,MUMBAI vs. DEPUTY COMMISSIONER OF INCOME TAX CIRCLE 3(3)(1),MUMBAI, MUMBAI

Bench: Justice (Retd.) C V Bhadang & Ms Padmavathy S, Am

disallowance made towards bad-debts under section 36(1)(vii) and towards restricting the deduction under section 36(1)(viii

DY. COMMISSIONER OF INCOME TAX CIRCLE - 3(3)(1), MUMBAI, MUMBAI vs. SMALL INDUSTRIES DEVELOPMENT BANK OF INDIA, MUMBAI

viii) without\nappreciating that deduction has been calculated after making deductions under\nall other clauses of section 36(1) which includes the claim of deductions u/s 36(1)\n(viia)(c) also. - AY 2016-17, and AY 2017-18\n\nAssessee's Appeal – Issues contended\n\n(i) Learned CIT(A) has erred in confirming the disallowance

DY. COMMISSIONER OF INCOME TAX CIRCLE - 3(3)(1), MUMBAI , MUMBAI vs. SMALL INDUSTRIES DEVELOPMENT BANK OF INDIA, MUMBAI

Bench: Justice (Retd.) C V Bhadang & Ms Padmavathy S, Am

disallowance made towards bad-debts under section 36(1)(vii) and towards restricting the deduction under section 36(1)(viii

DY..C.I.T., BANGALORE vs. M/S STATE BANK OF MYSORE, BANGALORE

In the result, the appeal of the Revenue Ground-3 is dismissed

Disallowance of deduction u/s 36(1)(viii) – Rs.55,14,65,399/-\n22. The Ld.AR submitted that deduction under section 36

STATE BANK OF MYSORE,BANGALORE vs. JCIT, BANGALORE

In the result, the appeal of the Revenue Ground-3 is dismissed

Bench: Shri Narendra Kumar Billaiya, Account Member & Shri Anikesh Banerjeestate Bank Of India Vs Joint Commissioner Of Income-Tax, (Erstwhile State Bank Of Large Tax Payers Unit, Bangalore Mysore Prior To Merger) Local Head Office Compliance Department, 4Th Floor, 65, St. Marks Road, Bangalore-560 001 Pan: Aaccs0155P Appellant Respondent Deputy Commissioner Of Vs State Bank Of Mysore Income-Tax, Ltu, Circle-1, Head Office, Finance & Accounts Bangalore Department, Kg Road, Bangalore- 560 009 Pan: Aaccs0155P Appellant Respondent

Disallowance of deduction u/s 36(1)(viii) – Rs.55,14,65,399/- 22. The Ld.AR submitted that deduction under section 36

DCIT - 1(1)(2), MUMBAI vs. HOUSING DEVELOPMENT FINANCE CORPORARTION LTD., MUMBAI

36(1)(viii). \nVIII. Disallowance of entrance fees and subscriptions paid to clubs. \nIX. Exemption u/s.54EC in respect of capital gains arising on \ndepreciable assets. \nX. Disallowance of FCCB issue expenses. \nXI. Set-off of short-term capital loss. \nXII. Income from India Value Fund.\n\n11 \nHDFC Bank Ltd. \nITA No.4315/MUM/2007 and Ors. \nAYs

DCIT-3(4), MUMBAI vs. M/S UNION OF BANK OF INDIA, MUMBAI

sections": [ "14A", "8D", "36(1)(iii)", "36(1)(viii)", "36(1)(vii)", "41(4)", "115JB", "43D", "37(1)" ], "issues": "Disallowances

ABBOTT HEALTHCARE PRIVATE LIMITED ,MUMBAI vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE 2(1)(1), MUMBAI

In the result, Ground No. 3 with its Sub-Grounds is allowed for statistical purposes

Bench: Shri Narender Kumar Choudhry & Shri Gagan Goyalabbott Healthcare Pvt. Ltd. 3, Corporate Park, Sion Trombay Road, Mumbai - 400 071 Pan: Aaack3935D ..... Appellant Vs. Acit 2(1) (1) R. No. 561, 5Th Floor, Aayakar Bhavan, Maharishi Karve Marg, Mumbai- 400 020 ..... Respondent & Acit 2(1) (1) R. No. 561, 5Th Floor, Aayakar Bhavan, Maharishi Karve Marg, Mumbai- 400 020 ...... Appellant Vs.

VIII, any tax paid on self-assessment and any amount paid otherwise by way of tax, interest or fee; (d) an intimation shall be prepared or generated and sent to the assessee specifying the Abbott Healthcare Pvt. Ltd. sum determined to be payable by, or the amount of refund due to, the assessee under clause (c); and (e) the amount

THE DY CIT CIR 1(1), MUMBAI vs. M/S. HOUSING DEVELOPMENT FINANCE CORPN LTD, MUMBAI

In the result, the three appeals by the Revenue are partly\nallowed

disallowed in-\nterest under section 36(1)(viii) to the tune of Rs.54,48,07,533/- as\nagainst the claim

THE DY CIT CIR 1(1), MUMBAI vs. M/S. HOUSING DEVELOPMENT FINANCE CORPN LTD., MUMBAI

In the result, the three appeals by the Revenue are partly\nallowed

disallowed in-\nterest under section 36(1)(viii) to the tune of Rs.54,48,07,533/- as\nagainst the claim

M/S. HOUSING DEVELOP,MENT FINANCE CORPN. LTD,MUMBAI vs. THE ADDL CIT RG 1(1), MUMBAI

disallowed in-\nterest under section 36(1)(viii) to the tune of Rs.54,48,07,533/- as\nagainst the claim

M/S. HOUSING DEVELOP,MENT FINANCE CORPN. LTD,MUMBAI vs. THE ADDL CIT RG-1(1), MUMBAI

In the result, the three appeals by the Revenue are partly\nallowed

disallowed in-\nterest under section 36(1)(viii) to the tune of Rs.54,48,07,533/- as\nagainst the claim

DCIT CIR 1(1), MUMBAI vs. M/S. HOUSING DEVELOPMENT FINANCE CORPN. LTD., MUMBAI

In the result, the three appeals by the Revenue are partly\nallowed

disallowed in-\nterest under section 36(1)(viii) to the tune of Rs.54,48,07,533/- as\nagainst the claim

M/S. HOUSING DEVELOPMENT FINANCE CORP. LTD.,MUMBAI vs. DCIT CIR. 1(1), MUMBAI

disallowed in-\nterest under section 36(1)(viii) to the tune of Rs.54,48,07,533/- as\nagainst the claim