Search: depreciation

3 results for “depreciation”+ Section 36(1)(viia)clear

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Key Topics

Section 36(1)(viia)3 Addition to Income3 Section 143(1)2 Section 80P(2)2 Section 143(2)2 Section 143(3)2 Deduction2 Depreciation2 Disallowance2

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)

1)(viia) (while making disallowance of provisions and contingencies towards bad and doubtful debts) are provisions applicable only to Scheduled Banks, non Scheduled Banks and Co-operative Banks. Thus, the aforesaid provisions referred by the Assessing Officer are not applicable to the appellant society which is a credit co-operative society. 5. The appellant can certainly provide for the amounts

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

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

THE BULDHANA DISTRICT CENTRAL CO-OP BANK LTD ,BULDHANA vs. DCIT, AKOLA CIRCLE , AKOLA

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