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6 results for “capital gains”+ Section 80p(2)(d)clear

Sorted by relevance

Bangalore81Mumbai62Panaji41Pune16Jaipur16Delhi14Kolkata14Lucknow13Visakhapatnam12Hyderabad12Raipur11Chennai11Chandigarh11Cochin7Nagpur6Indore5Amritsar3Ahmedabad2

Key Topics

Section 80P8Deduction6Section 36(1)(viii)4Section 80P(2)4Section 143(2)4Section 80P(2)(a)4Addition to Income4Section 36(1)(viia)3Disallowance

VIDHARBHA KONKAN GRAMIN BANK ,NAGPUR vs. INCOME TAX OFFICER WARD 1(5) , NAGPUR

In the result, appeal filed by the assessee for A

ITA 7/NAG/2019[2014-15]Status: DisposedITAT Nagpur28 Nov 2024AY 2014-15

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

For Appellant: Shri C. NareshFor Respondent: Shri Sandipkumar Salunke
Section 22Section 36(1)Section 36(1)(viia)Section 36(1)(viii)Section 80P

80P(2)(a)(i), the profits and gains of a co-operative society engaged in the business of banking or providing credit Facilities to its members are completely exempt from income-tax. 13.3 It may be relevant to mention that the provisions of new clause (vila) of section 36(1) relating to the deduction on account of provisions

3
Section 222
Section 36(1)2
Business Income2

VIDHARBHA KONKAN GRAMIN BANK ,NAGPUR vs. INCOME TAX OFFICER WARD 1(5) , NAGPUR

In the result, appeal filed by the assessee for A

ITA 8/NAG/2019[2015-2016]Status: DisposedITAT Nagpur28 Nov 2024AY 2015-2016

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

For Appellant: Shri C. NareshFor Respondent: Shri Sandipkumar Salunke
Section 22Section 36(1)Section 36(1)(viia)Section 36(1)(viii)Section 80P

80P(2)(a)(i), the profits and gains of a co-operative society engaged in the business of banking or providing credit Facilities to its members are completely exempt from income-tax. 13.3 It may be relevant to mention that the provisions of new clause (vila) of section 36(1) relating to the deduction on account of provisions

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)

D E R PER K.M. ROY, A.M. The captioned appeal has been filed by the Revenue challenging the impugned order dated 26/09/2019, passed by the learned Commissioner of Income Tax (Appeals)–1, Nagpur [“learned CIT(A)”] for the assessment year 2014–15. 2. The Revenue has raised following grounds:– “1. Whether on the facts and in the circumstances

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

In the result, appeal filed by the Revenue for the assessment year

ITA 390/NAG/2019[2012-13]Status: HeardITAT Nagpur27 Nov 2024AY 2012-13

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(1)Section 143(2)Section 80PSection 80P(2)

D E R PER K.M. ROY, A.M. The present appeal has been filed by the Revenue challenging the impugned order dated 27/09/2019, passed by the learned Commissioner of Income Tax (Appeals)–1, Nagpur [―learned CIT(A)‖] for the assessment year 2012–13. 2. The following grounds have been raised by the Revenue. ‖1. Whether on the facts

TAKALI JANSEVA NAGRI SAHKARI PAT SANSTHA LIMITED,NAGPUR vs. ITO WARD 2(2), NAGPUR, NAGPUR

In the result, appeal filed by the assessee is allowed

ITA 616/NAG/2024[2020-21]Status: DisposedITAT Nagpur25 Feb 2025AY 2020-21

Bench: Shri V. Durgarao

For Appellant: Shri Abhay AgrawalFor Respondent: Shri Abhay Y. Marathe
Section 234ASection 56Section 80PSection 80P(1)Section 80P(2)(a)Section 80P(2)(d)

capital and assessee was 2 Takali Janseva Nagri Sahakari Pat Sanstha Ltd. ITA no.616/Nag./2024 required to maintain liquid funds to meet its time and demand deposits repayment responsibility, as per applicable statutory regulatory guidelines. 3. Without prejudice, the assessee was also eligible for claim of deduction in respect of interest of Rs.48,77,959 under section 80P(2)(d

NIMSHASKIYA MADHYANIK SHALEY KARAMCHARI SAHAKARI SANSTHA LTD.,WARDHA vs. INCOME TAX OFFICER, WARD-2, WARDHA

In the result, appeal filed by the assessee is allowed

ITA 156/NAG/2023[2017-18]Status: DisposedITAT Nagpur09 Sept 2024AY 2017-18

Bench: Shri V. Durga Rao

For Appellant: Shri Abhishek KumarFor Respondent: Shri Abhay Y. Marathe
Section 143(2)Section 56(2)(d)

capital. The assessee has also submitted that as per section 56(2)(d) of the Act, interest by way of interest on securities is chargeable under the residuary head i.e, other sources only if the income is not chargeable under the head profit & gains of businesses. The assessee has relied on the decision of ITAT in the case of Chhattisgarh