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5 results for “section 68”+ Section 36(1)(viia)clear

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Mumbai112 Delhi66 Bangalore53 Chennai40 Kolkata16 Cochin15 Chandigarh13 Jaipur13 Hyderabad12 Pune8 Cuttack8 Nagpur5 Visakhapatnam5 Ahmedabad2 Amritsar2 Patna2 SC2 Indore1 Telangana1 Guwahati1 Allahabad1 Lucknow1 Karnataka1

Key Topics

Section 36(1)(viia)6 Section 271(1)(c)5 Section 36(1)(viii)4 Deduction4 Disallowance3 Section 143(1)2 Section 222 Section 80P2 Section 36(1)2 Addition to Income

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

section 36(1)(viia) of the Act, ` 17,39,54,837, as addition on account of interest accrued but not due on Government and other securities, ` 2,68

2

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

section 36(1)(viia) of the Act, ` 17,39,54,837, as addition on account of interest accrued but not due on Government and other securities, ` 2,68

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

In the result, appeal filed by the assessee is allowed

ITA 125/NAG/2020[2011-12]Status: DisposedITAT Nagpur12 Dec 2024AY 2011-12

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

For Appellant: Shri Manoj G. MoryaniFor Respondent: Shri Sandipkumar Salunke

section 36(1)9viia) @ 7.5% of the Net Income and 10% of Average Rural Advances. The assessee has made reversal of the NPA Provision for Bad and Doubtful Debts. This issue was in A.Y. 07-08 also and Hon. CIT(A) has allowed the same. Copy of the appeal order was submitted in our earlier submission paper book

THE WARDHA DISTRICT CENTRAL CO-OP. BANK LTD.,WARDHA vs. DCIT/ACIT CIRCLE-3, NAGPUR

In the result, assessee’s appeal stands allowed

ITA 11/NAG/2025[2009-10]Status: DisposedITAT Nagpur03 Apr 2025AY 2009-10

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

For Appellant: Ms. Alfiya RozieFor Respondent: Shri Abhay Y. Marathe

Section 271(1)(c)Section 36(1)(viia)

68 lakh on account of disallowance of provision for bad and doubtful debts pertaining to rural Branches of the Bank which are considered to be allowable under section 36(1)(viia

TAJSHREE AUTOWHEELS PRIVATE LIMITED,NAGPUR vs. ACIT CIRCLE-4, NAGPUR

In the result, assessee’s appeal is allowed for statistical purposes

ITA 400/NAG/2024[2014-15]Status: DisposedITAT Nagpur04 Mar 2025AY 2014-15

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

For Appellant: Shri Madhav VichoreFor Respondent: Shri Abhay Y. Marathe

Section 56(2)Section 56(2)(viib)

viia) and similar provisions contained in section 56(2) of the Act, being anti-abuse in nature......although the said circular dated 31.12.2018 was withdrawn due to perhaps certain political reasons yet the board had affirmed its view which always stood since introduction of these provisions. 14. We again reiterate that the bonafide business transactions cannot be taxed under