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2 results for “TDS”+ Section 36(1)(viia)clear

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Mumbai187Chandigarh57Bangalore52Chennai49Delhi43Kolkata13Cuttack8Jaipur8Amritsar7Ahmedabad6Pune6Visakhapatnam5Karnataka5Cochin2Nagpur2Hyderabad2Lucknow2Surat2Raipur1SC1J&K1Telangana1Guwahati1

Key Topics

Section 36(1)(viia)3Section 80P(2)2Section 143(2)2Section 143(3)2Disallowance2Addition to Income2

ASSTT.COMMISSIONER OF INCOME TAX CIRCLE-5, NAGPUR vs. THE NIRMAL UJWAL CREDIT CO-OP SOCIETY LTD, NAGPUR

In the result, appeal for the A

ITA 391/NAG/2019[2014-15]Status: HeardITAT Nagpur27 Nov 2024AY 2014-15

Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant, Member

For Appellant: Shri Manoj G. MoryaniFor Respondent: Shri Vikash Agrawal
Section 139(1)Section 143(2)Section 143(3)Section 36(1)(viia)Section 80PSection 80P(2)

36(i)(viia) and absence of any such mandate in the State Act, I am of considered opinion that the provision made by the appellant cannot be allowed as an revenue expenditure. 5.1 The other submission which the AR has articulated during the appellate proceedings, pertains to the allowance of deduction under section 80P on the extended income

ASSISTANT COMMISSIONER OF INCOME TAX AKOLA CIRCLE , AKOLA vs. AKOLA URBAN CO-OPRATIVE BANK LTD , AKOLA

In the result, appeal filed by the Revenue is dismissed

ITA 119/NAG/2020[2015-16]Status: DisposedITAT Nagpur25 Oct 2024AY 2015-16

Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant, Member

For Appellant: Shri Dharan Gandhi a/wFor Respondent: Shri Sandipkumar Salunke
Section 143(3)Section 36(1)(viia)Section 40

section 36(1)(viia) of the Act, resulting in miscarriage of justice. 4. Any other ground which may be taken at the time of hearing with the permission of Hon'ble ITAT.” 3. Facts in Brief:– The assessee is a Scheduled Co-operative Bank engaged in the activities of banking within the purview of Banking Regulation Act. The assessee filed