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

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

B of the Fourth Schedule to the Income-tax Act, the subject dealt with is approved superannuation fund. In Clause-(iii) thereunder, the conditions for approval have been given and Clause-(iv) deals with provisions relating to Rules. In terms of the said power, the Board may make rules for limiting the ordinary annual contribution and any other contribution

STATE BANK OF MYSORE,BANGALORE vs. JCIT, BANGALORE

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

B of the Fourth Schedule to the Income-tax Act, the subject dealt with is approved superannuation fund. In Clause-(iii) thereunder, the conditions for approval have been given and Clause-(iv) deals with provisions relating to Rules. In terms of the said power, the Board may make rules for limiting the ordinary annual contribution and any other contribution

STATE BANK OF INDIA,MUMBAI vs. ADDL CIT RG 2(2), MUMBAI

In the result, the appeal of the assessee is partly allowed and the appeal of the Revenue is dismissed, as indicated above

Bench: Sri Mahavir Singh, Vp & Sri G Manjunatha, Am आयकर अपील सुं./ Ita No. 3644/Mum/2016 (ननर्ाारण वर्ा / Assessment Year 2008-09) State Bank Of India The Dy. Commissioner Of 3Rd Floor, Corporate Centre Income Tax, Circle -2(2)(1) बनाम/ Madam Cama Road Mumbai Vs. Nariman Point Mumbai-400021 (अपीलार्थी / Appellant) (प्रत्यर्थी/ Respondent) स्र्थायी लेखा सुं./Pan No. Aaacs8577K

b. Specific provision of sections 36(1)(iv)/36(1)(v) and 40A(7)/40A(9) of the Act are applicable to the pension liability. Further, the same should only be allowed on payment basis as per section 43B of the Act. Hence, a general provision like section 37(1) of the Act cannot apply. 18. We noted that

JASHAN JEWELS PRIVATE LIMITED ,MUMBAI vs. PCIT -5, MUMBAI

In the result, the appeal of the assessee is stands allowed

Bench: Shri Om Prakash Kant () & Ms. Kavitha Rajagopal () Assessment Year: 2020-21 Jashan Jewels Pvt. Ltd., Pcit, Mumbai-5, 301-B Aman Chambers Room No. 515, 5Th Floor, Aayakar Premises Co. Soc. Ltd., Mama Vs. Bhavan, Maharshi Karve Road, Paramand Marg, Opera House, Mumbai-400020. Girgaon, Mumbai-400 004. Pan No. Aabcj 7040 D Appellant Respondent

B Aman Chambers Room No. 515, 5th floor, Aayakar Premises Co. Soc. Ltd., Mama Vs. Bhavan, Maharshi Karve Road, Paramand Marg, Opera House, Mumbai-400020. Girgaon, Mumbai-400 004. PAN NO. AABCJ 7040 D Appellant Respondent Assessee by : Mr. Ishraq Contractor : Mr. Vivek Perampurna, CIT-DR Revenue by Date of Hearing : 10/07/2025 : 17/07/2025 Date of pronouncement ORDER PER OM PRAKASH

JAWAHAR B. PUROHIT,MUMBAI vs. ASST CIT CEN CIR 22XC, MUMBAI

In the result, in the case of M

Bench: Sri Mahavir Singh, Jm & Sri Rajesh Kumar, Am

42 Jawahar B. Purohit, M/s M.R. Construction on which net profit has been estimated by the AO @10% and the receipt of cash on two have been considered by the AO for preparation of pooled cash account. The learned Counsel for the assessee referred to the working of negative peak as per AO given at pages

M.R. CONSTRUCTION,.,MUMBAI vs. ASST CIT CEN CIR 22, MUMBAI

In the result, in the case of M

Bench: Sri Mahavir Singh, Jm & Sri Rajesh Kumar, Am

42 Jawahar B. Purohit, M/s M.R. Construction on which net profit has been estimated by the AO @10% and the receipt of cash on two have been considered by the AO for preparation of pooled cash account. The learned Counsel for the assessee referred to the working of negative peak as per AO given at pages

JAWAHAR B. PUROHIT,MUMBAI vs. ASST CIT CEN CIR 22XC, MUMBAI

In the result, in the case of M

Bench: Sri Mahavir Singh, Jm & Sri Rajesh Kumar, Am

42 Jawahar B. Purohit, M/s M.R. Construction on which net profit has been estimated by the AO @10% and the receipt of cash on two have been considered by the AO for preparation of pooled cash account. The learned Counsel for the assessee referred to the working of negative peak as per AO given at pages

M.R. CONSTRUCTION,MUMBAI vs. ACIT CEN CIR 22,

In the result, in the case of M

Bench: Sri Mahavir Singh, Jm & Sri Rajesh Kumar, Am

42 Jawahar B. Purohit, M/s M.R. Construction on which net profit has been estimated by the AO @10% and the receipt of cash on two have been considered by the AO for preparation of pooled cash account. The learned Counsel for the assessee referred to the working of negative peak as per AO given at pages

JAWAHAR B. PUROHIT,MUMBAI vs. ASST CIT CEN CIR 22XC, MUMBAI

In the result, in the case of M

Bench: Sri Mahavir Singh, Jm & Sri Rajesh Kumar, Am

42 Jawahar B. Purohit, M/s M.R. Construction on which net profit has been estimated by the AO @10% and the receipt of cash on two have been considered by the AO for preparation of pooled cash account. The learned Counsel for the assessee referred to the working of negative peak as per AO given at pages

JAWAHAR B. PUROHIT,MUMBAI vs. ASST CIT CEN CIR 22XC, MUMBAI

In the result, in the case of M

Bench: Sri Mahavir Singh, Jm & Sri Rajesh Kumar, Am

42 Jawahar B. Purohit, M/s M.R. Construction on which net profit has been estimated by the AO @10% and the receipt of cash on two have been considered by the AO for preparation of pooled cash account. The learned Counsel for the assessee referred to the working of negative peak as per AO given at pages

JAWAHAR B. PUROHIT,MUMBAI vs. ASST CIT CEN CIR 22XC, MUMBAI

In the result, in the case of M

Bench: Sri Mahavir Singh, Jm & Sri Rajesh Kumar, Am

42 Jawahar B. Purohit, M/s M.R. Construction on which net profit has been estimated by the AO @10% and the receipt of cash on two have been considered by the AO for preparation of pooled cash account. The learned Counsel for the assessee referred to the working of negative peak as per AO given at pages

DCIT CEN CIR 22, MUMBAI vs. M.R. CONSTRUCTION, MUMBAI

In the result, in the case of M

Bench: Sri Mahavir Singh, Jm & Sri Rajesh Kumar, Am

42 Jawahar B. Purohit, M/s M.R. Construction on which net profit has been estimated by the AO @10% and the receipt of cash on two have been considered by the AO for preparation of pooled cash account. The learned Counsel for the assessee referred to the working of negative peak as per AO given at pages

M. R. CONSTRUCTION,MUMBAI vs. ACIT CEN CIR 22, MUMBAI

In the result, in the case of M

Bench: Sri Mahavir Singh, Jm & Sri Rajesh Kumar, Am

42 Jawahar B. Purohit, M/s M.R. Construction on which net profit has been estimated by the AO @10% and the receipt of cash on two have been considered by the AO for preparation of pooled cash account. The learned Counsel for the assessee referred to the working of negative peak as per AO given at pages

ASST CIT CC-22, MUMBAI vs. JAWAHAR PUROHIT, MUMBAI

In the result, in the case of M

Bench: Sri Mahavir Singh, Jm & Sri Rajesh Kumar, Am

42 Jawahar B. Purohit, M/s M.R. Construction on which net profit has been estimated by the AO @10% and the receipt of cash on two have been considered by the AO for preparation of pooled cash account. The learned Counsel for the assessee referred to the working of negative peak as per AO given at pages

ASST CIT CC-22, MUMBAI vs. JAWAHAR PUROHIT, MUMBAI

In the result, in the case of M

Bench: Sri Mahavir Singh, Jm & Sri Rajesh Kumar, Am

42 Jawahar B. Purohit, M/s M.R. Construction on which net profit has been estimated by the AO @10% and the receipt of cash on two have been considered by the AO for preparation of pooled cash account. The learned Counsel for the assessee referred to the working of negative peak as per AO given at pages

ACIT CEN CIR 22, MUMBAI vs. M.R. CONSTRUCTION, MUMBAI

In the result, in the case of M

Bench: Sri Mahavir Singh, Jm & Sri Rajesh Kumar, Am

42 Jawahar B. Purohit, M/s M.R. Construction on which net profit has been estimated by the AO @10% and the receipt of cash on two have been considered by the AO for preparation of pooled cash account. The learned Counsel for the assessee referred to the working of negative peak as per AO given at pages

M.R. CONSTRUCTION,.,MUMBAI vs. ASST CIT CEN CIR 22, MUMBAI

In the result, in the case of M

Bench: Sri Mahavir Singh, Jm & Sri Rajesh Kumar, Am

42 Jawahar B. Purohit, M/s M.R. Construction on which net profit has been estimated by the AO @10% and the receipt of cash on two have been considered by the AO for preparation of pooled cash account. The learned Counsel for the assessee referred to the working of negative peak as per AO given at pages

JAWAHAR B. PUROHIT,MUMBAI vs. ASST CIT CEN CIR 22XC, MUMBAI

In the result, in the case of M

Bench: Sri Mahavir Singh, Jm & Sri Rajesh Kumar, Am

42 Jawahar B. Purohit, M/s M.R. Construction on which net profit has been estimated by the AO @10% and the receipt of cash on two have been considered by the AO for preparation of pooled cash account. The learned Counsel for the assessee referred to the working of negative peak as per AO given at pages