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37 results for “capital gains”+ Section 41(2)clear

Sorted by relevance

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Key Topics

Condonation of Delay29Section 14A9Disallowance8Section 143(3)6Section 143(1)5Section 143(2)5Addition to Income5Section 404Deduction4

THE ADARSH MULTIPURPOSE CO-OPERATIVE SOCIETY,BELAGAVI vs. INCOME TAX OFFICER WARD 1-(2) , BELAGAVI, BELAGAVI

In the result, the appeal filed by the revenue is dismissed and twenty eight appeals filed by the assessee are partly allowed for statistical purpose in aforestated terms

ITA 245/PAN/2024[2016-17]Status: DisposedITAT Panaji28 Nov 2025AY 2016-17

Bench: Shri Pavan Kumar Gadale & Shri G. D. Padmahshali

capital and reserve are 1 lakh or more and thirdly, by laws of the co-operative society do not permit admission of any other co- operative society as a member, it would be regarded to be primary co- operative bank. According to the AO, the primary object and principal business of the assessee was transaction of banking business. Hence

SHRI JAI JINENDRA CREDIT SOUHARDA SAHAKARI LIMITED,BELAGAVI vs. INCOME TAX OFFICER WARD 1 NIPANI, BELAGAVI

In the result, the appeal filed by the revenue is dismissed and twenty eight appeals filed by the assessee are partly allowed for statistical purpose in aforestated terms

ITA 40/PAN/2025[2017-2018]Status: DisposedITAT Panaji28 Nov 2025AY 2017-2018

Shri Pavan Kumar Gadale & Shri G. D. Padmahshali

Showing 1–20 of 37 · Page 1 of 2

Section 80P(2)(a)2
Section 41(1)2
Section 282
Bench:

capital and reserve are 1 lakh or more and thirdly, by laws of the co-operative society do not permit admission of any other co- operative society as a member, it would be regarded to be primary co- operative bank. According to the AO, the primary object and principal business of the assessee was transaction of banking business. Hence

VIVIDODDSHESHA PRATHAMIK GRAMEEN KRUSHI SAHAKARI SANGH NIYAMIT SOUDATTI,SOUDATTI vs. INCOME TAX OFFICER WARD-4, BELGAUM, BELGAUM

In the result, the appeal filed by the revenue is dismissed and twenty eight appeals filed by the assessee are partly allowed for statistical purpose in aforestated terms

ITA 27/PAN/2025[2017-18]Status: DisposedITAT Panaji28 Nov 2025AY 2017-18

Bench: Shri Pavan Kumar Gadale & Shri G. D. Padmahshali

capital and reserve are 1 lakh or more and thirdly, by laws of the co-operative society do not permit admission of any other co- operative society as a member, it would be regarded to be primary co- operative bank. According to the AO, the primary object and principal business of the assessee was transaction of banking business. Hence

KUMTA ADIKE MARATA SOPUHARDA SAHAKARI SANGH NIYAMIT,KUMTA vs. INCOME TAX OFFICER, WARD - 2, KARWAR

In the result, the appeal filed by the revenue is dismissed and twenty eight appeals filed by the assessee are partly allowed for statistical purpose in aforestated terms

ITA 153/PAN/2024[2020-21]Status: DisposedITAT Panaji28 Nov 2025AY 2020-21

Bench: Shri Pavan Kumar Gadale & Shri G. D. Padmahshali

capital and reserve are 1 lakh or more and thirdly, by laws of the co-operative society do not permit admission of any other co- operative society as a member, it would be regarded to be primary co- operative bank. According to the AO, the primary object and principal business of the assessee was transaction of banking business. Hence

KAIGA PROJECT EMPLOYEES THRIFT AND CREDIT SOCIETY,KARWAR vs. INCOME TAX OFFICER, WARD - 2, KARWAR

In the result, the appeal filed by the revenue is dismissed and twenty eight appeals filed by the assessee are partly allowed for statistical purpose in aforestated terms

ITA 62/PAN/2025[2015-16]Status: DisposedITAT Panaji28 Nov 2025AY 2015-16

Bench: Shri Pavan Kumar Gadale & Shri G. D. Padmahshali

capital and reserve are 1 lakh or more and thirdly, by laws of the co-operative society do not permit admission of any other co- operative society as a member, it would be regarded to be primary co- operative bank. According to the AO, the primary object and principal business of the assessee was transaction of banking business. Hence

VARDHAMAN URBAN CO-OP CREDIT SOCIETY LTD,BELGAUM vs. INCOME TAX OFFICER WARD 4 BELGAUM, BELGAUM

In the result, the appeal filed by the revenue is dismissed and twenty eight appeals filed by the assessee are partly allowed for statistical purpose in aforestated terms

ITA 42/PAN/2025[2017-2018]Status: DisposedITAT Panaji28 Nov 2025AY 2017-2018

Bench: Shri Pavan Kumar Gadale & Shri G. D. Padmahshali

capital and reserve are 1 lakh or more and thirdly, by laws of the co-operative society do not permit admission of any other co- operative society as a member, it would be regarded to be primary co- operative bank. According to the AO, the primary object and principal business of the assessee was transaction of banking business. Hence

SAMARTH URBAN CO-OPERATIVE CREDIT SOCIETY LTD,BELGAUM vs. PR. COMMISSIONER OF INCOME TAX , BELAGAVI

In the result, the appeal filed by the revenue is dismissed and twenty eight appeals filed by the assessee are partly allowed for statistical purpose in aforestated terms

ITA 152/PAN/2024[2020-21]Status: DisposedITAT Panaji28 Nov 2025AY 2020-21

Bench: Shri Pavan Kumar Gadale & Shri G. D. Padmahshali

capital and reserve are 1 lakh or more and thirdly, by laws of the co-operative society do not permit admission of any other co- operative society as a member, it would be regarded to be primary co- operative bank. According to the AO, the primary object and principal business of the assessee was transaction of banking business. Hence

VPK URBAN CO-OPERATIVE CREDIT SOCIETY,MARDOL, PONDA vs. INCOME TAX OFFICER, PANAJI

In the result, the appeal filed by the revenue is dismissed and twenty eight appeals filed by the assessee are partly allowed for statistical purpose in aforestated terms

ITA 285/PAN/2024[2016-17]Status: DisposedITAT Panaji28 Nov 2025AY 2016-17

Bench: Shri Pavan Kumar Gadale & Shri G. D. Padmahshali

capital and reserve are 1 lakh or more and thirdly, by laws of the co-operative society do not permit admission of any other co- operative society as a member, it would be regarded to be primary co- operative bank. According to the AO, the primary object and principal business of the assessee was transaction of banking business. Hence

THE MARATHA URBAN CO-OPERATIVE CREDIT SOCIETY LTD,BELGAUM vs. INCOME TAX OFFICER, WARD - 5, BELGAUM

In the result, the appeal filed by the revenue is dismissed and twenty eight appeals filed by the assessee are partly allowed for statistical purpose in aforestated terms

ITA 301/PAN/2024[2017-18]Status: DisposedITAT Panaji28 Nov 2025AY 2017-18

Bench: Shri Pavan Kumar Gadale & Shri G. D. Padmahshali

capital and reserve are 1 lakh or more and thirdly, by laws of the co-operative society do not permit admission of any other co- operative society as a member, it would be regarded to be primary co- operative bank. According to the AO, the primary object and principal business of the assessee was transaction of banking business. Hence

SHREE BASVANNA MAHADEV CO-OPERATIVE CREDIT SOCIETY LIMITED,BELAGAVI vs. INCOME TAX OFFICER WARD 6, BELGAUM

In the result, the appeal filed by the revenue is dismissed and twenty eight appeals filed by the assessee are partly allowed for statistical purpose in aforestated terms

ITA 25/PAN/2025[2017-2018]Status: DisposedITAT Panaji28 Nov 2025AY 2017-2018

Bench: Shri Pavan Kumar Gadale & Shri G. D. Padmahshali

capital and reserve are 1 lakh or more and thirdly, by laws of the co-operative society do not permit admission of any other co- operative society as a member, it would be regarded to be primary co- operative bank. According to the AO, the primary object and principal business of the assessee was transaction of banking business. Hence

VPK URBAN CO-OPERATIVE CREDIT SOCIETY,MARDOL, PONDA vs. DCIT/ACIT, NEAC, DELHI

In the result, the appeal filed by the revenue is dismissed and twenty eight appeals filed by the assessee are partly allowed for statistical purpose in aforestated terms

ITA 287/PAN/2024[2018-19]Status: DisposedITAT Panaji28 Nov 2025AY 2018-19

Bench: Shri Pavan Kumar Gadale & Shri G. D. Padmahshali

capital and reserve are 1 lakh or more and thirdly, by laws of the co-operative society do not permit admission of any other co- operative society as a member, it would be regarded to be primary co- operative bank. According to the AO, the primary object and principal business of the assessee was transaction of banking business. Hence

AKSHAYA CO-OPERATIVE CREDIT SOCIETY LIMITED,KARWAR vs. INCOME TAX OFFICER, WARD 1(1), KARWAR

In the result, the appeal filed by the revenue is dismissed and twenty eight appeals filed by the assessee are partly allowed for statistical purpose in aforestated terms

ITA 159/PAN/2023[2017-18]Status: DisposedITAT Panaji28 Nov 2025AY 2017-18

Bench: Shri Pavan Kumar Gadale & Shri G. D. Padmahshali

capital and reserve are 1 lakh or more and thirdly, by laws of the co-operative society do not permit admission of any other co- operative society as a member, it would be regarded to be primary co- operative bank. According to the AO, the primary object and principal business of the assessee was transaction of banking business. Hence

SHRI BASAVESHWAR URBAN CO OPERATIVE CREDIT SOCIETY LTD,BELAGAVI vs. INCOME TAX OFFICER NATIONAL E ASSESSMENT, BELAGAVI

In the result, the appeal filed by the revenue is dismissed and twenty eight appeals filed by the assessee are partly allowed for statistical purpose in aforestated terms

ITA 180/PAN/2024[2020-2021]Status: DisposedITAT Panaji28 Nov 2025AY 2020-2021

Bench: Shri Pavan Kumar Gadale & Shri G. D. Padmahshali

capital and reserve are 1 lakh or more and thirdly, by laws of the co-operative society do not permit admission of any other co- operative society as a member, it would be regarded to be primary co- operative bank. According to the AO, the primary object and principal business of the assessee was transaction of banking business. Hence

BASAV SOUHARDA CREDIT SAHAKARI NIYAMIT BAILHONGAL,BAILHONGALA vs. INCOME TAX OFFICER NATIONAL E ASSESSMENT CENTER, BELAGAVI

In the result, the appeal filed by the revenue is dismissed and twenty eight appeals filed by the assessee are partly allowed for statistical purpose in aforestated terms

ITA 190/PAN/2024[2020-2021]Status: DisposedITAT Panaji28 Nov 2025AY 2020-2021

Bench: Shri Pavan Kumar Gadale & Shri G. D. Padmahshali

capital and reserve are 1 lakh or more and thirdly, by laws of the co-operative society do not permit admission of any other co- operative society as a member, it would be regarded to be primary co- operative bank. According to the AO, the primary object and principal business of the assessee was transaction of banking business. Hence

SHRI BASAVESHWAR URBAN CO OPERATIVE CREDIT SOCIETY LIMITED,BELAGAVI vs. INCOME TAX OFFICER NATIONAL E ASSESSMENT CENTRE, BELAGAVI

In the result, the appeal filed by the revenue is dismissed and twenty eight appeals filed by the assessee are partly allowed for statistical purpose in aforestated terms

ITA 179/PAN/2024[2018-2019]Status: DisposedITAT Panaji28 Nov 2025AY 2018-2019

Bench: Shri Pavan Kumar Gadale & Shri G. D. Padmahshali

capital and reserve are 1 lakh or more and thirdly, by laws of the co-operative society do not permit admission of any other co- operative society as a member, it would be regarded to be primary co- operative bank. According to the AO, the primary object and principal business of the assessee was transaction of banking business. Hence

HAVYAKA CREDIT SOUHARDA SAHAKARI NIYAMITA,KUMTA vs. INCOME TAX OFFICER, KARWAR

In the result, the appeal filed by the revenue is dismissed and twenty eight appeals filed by the assessee are partly allowed for statistical purpose in aforestated terms

ITA 36/PAN/2025[2014-15]Status: DisposedITAT Panaji28 Nov 2025AY 2014-15

Bench: Shri Pavan Kumar Gadale & Shri G. D. Padmahshali

capital and reserve are 1 lakh or more and thirdly, by laws of the co-operative society do not permit admission of any other co- operative society as a member, it would be regarded to be primary co- operative bank. According to the AO, the primary object and principal business of the assessee was transaction of banking business. Hence

SHRI JAI JINENDRA SOUHARDA SAHAKARI SANGH NIYAMIT,BELAGAVI vs. NATIONAL E ASSESSMENT CENTRE, BELAGAVI

In the result, the appeal filed by the revenue is dismissed and twenty eight appeals filed by the assessee are partly allowed for statistical purpose in aforestated terms

ITA 41/PAN/2025[2018-2019]Status: DisposedITAT Panaji28 Nov 2025AY 2018-2019

Bench: Shri Pavan Kumar Gadale & Shri G. D. Padmahshali

capital and reserve are 1 lakh or more and thirdly, by laws of the co-operative society do not permit admission of any other co- operative society as a member, it would be regarded to be primary co- operative bank. According to the AO, the primary object and principal business of the assessee was transaction of banking business. Hence

VPK URBAN CO-OPERATIVE CREDIT SOCIETY,MARDOL, PONDA vs. INCOME TAX OFFICER, PANAJI, GOA

In the result, the appeal filed by the revenue is dismissed and twenty eight appeals filed by the assessee are partly allowed for statistical purpose in aforestated terms

ITA 286/PAN/2024[2017-18]Status: DisposedITAT Panaji28 Nov 2025AY 2017-18

Bench: Shri Pavan Kumar Gadale & Shri G. D. Padmahshali

capital and reserve are 1 lakh or more and thirdly, by laws of the co-operative society do not permit admission of any other co- operative society as a member, it would be regarded to be primary co- operative bank. According to the AO, the primary object and principal business of the assessee was transaction of banking business. Hence

SHREE MAHILA CREDIT SOUHARD SAHAKARI SANGH NIYAMIT,BELAGAVI vs. ITO WARD 1 BELAGAVI, BELAGAVI

In the result, the appeal filed by the revenue is dismissed and twenty eight appeals filed by the assessee are partly allowed for statistical purpose in aforestated terms

ITA 117/PAN/2024[2018-19]Status: DisposedITAT Panaji28 Nov 2025AY 2018-19

Bench: Shri Pavan Kumar Gadale & Shri G. D. Padmahshali

capital and reserve are 1 lakh or more and thirdly, by laws of the co-operative society do not permit admission of any other co- operative society as a member, it would be regarded to be primary co- operative bank. According to the AO, the primary object and principal business of the assessee was transaction of banking business. Hence

VPK URBAN CO-OPERATIVE CREDIT SOCIETY,MARDOL, PONDA vs. INCOME TAX OFFICER, PANAJI

In the result, the appeal filed by the revenue is dismissed and twenty eight appeals filed by the assessee are partly allowed for statistical purpose in aforestated terms

ITA 255/PAN/2024[2015-16]Status: DisposedITAT Panaji28 Nov 2025AY 2015-16

Bench: Shri Pavan Kumar Gadale & Shri G. D. Padmahshali

capital and reserve are 1 lakh or more and thirdly, by laws of the co-operative society do not permit admission of any other co- operative society as a member, it would be regarded to be primary co- operative bank. According to the AO, the primary object and principal business of the assessee was transaction of banking business. Hence