SAMARTH SAHAKARI BANK LTD,SOLAPUR vs. ASST . COMMISSIONER OF INCOME TAX , CIRCLE -2 , SOLAPUR, SOLAPUR

In the result, the appeal filed by the assessee in ITA

Bench: Shri Inturi Rama Rao & Shri S. S. Viswanethra Ravisl.

disallowing the interest paid on deposits received from such non- 5. Being aggrieved by the order of assessment, an appeal was filed before the ld. CIT(A) who vide impugned order confirmed the action of the Assessing Officer. 6. Being aggrieved by the order of the ld. CIT(A), the appellant is in appeal before us in the present appeal

SOLAPUR JANATA SAHAKARI BANK LTD,,SOLAPUR vs. ASSISTANT COMMISSIONER OF INCOME-TAX, CIRCLE - 2,, SOLAPUR

In the result, the appeal filed by the assessee in ITA

Bench: Shri Inturi Rama Rao & Shri S. S. Viswanethra Ravisl.

disallowing the interest paid on deposits received from such non- 5. Being aggrieved by the order of assessment, an appeal was filed before the ld. CIT(A) who vide impugned order confirmed the action of the Assessing Officer. 6. Being aggrieved by the order of the ld. CIT(A), the appellant is in appeal before us in the present appeal

VYAPARI SAHAKARI BANK MARYADIT,SOLAPUR vs. ASSISTANT COMMISSIONER OF INCOME-TAX, CIRCLE -2, SOLAPUR

In the result, the appeal filed by the assessee in ITA

Bench: Shri Inturi Rama Rao & Shri S. S. Viswanethra Ravisl.

disallowing the interest paid on deposits received from such non- 5. Being aggrieved by the order of assessment, an appeal was filed before the ld. CIT(A) who vide impugned order confirmed the action of the Assessing Officer. 6. Being aggrieved by the order of the ld. CIT(A), the appellant is in appeal before us in the present appeal

MANDHESHWARI URBAN DEVELOPMENT CO-OP BANK LTD,,SOLAPUR vs. ASSISTANT COMMISSIONER OF INCOME-TAX, CIRCLE -1,, SOLAPUR

In the result, the appeal filed by the assessee in ITA

Bench: Shri Inturi Rama Rao & Shri S. S. Viswanethra Ravisl.

disallowing the interest paid on deposits received from such non- 5. Being aggrieved by the order of assessment, an appeal was filed before the ld. CIT(A) who vide impugned order confirmed the action of the Assessing Officer. 6. Being aggrieved by the order of the ld. CIT(A), the appellant is in appeal before us in the present appeal

SOLAPUR SIDDESHWAR SAHAKARI BANK LTD ,SOLAPUR vs. ASST . COMMISSIONER OF INCOME TAX , CIRCLE -1 , SOLAPUR

In the result, the appeal filed by the assessee in ITA

Bench: Shri Inturi Rama Rao & Shri S. S. Viswanethra Ravisl.

disallowing the interest paid on deposits received from such non- 5. Being aggrieved by the order of assessment, an appeal was filed before the ld. CIT(A) who vide impugned order confirmed the action of the Assessing Officer. 6. Being aggrieved by the order of the ld. CIT(A), the appellant is in appeal before us in the present appeal

SOLAPUR JANATA SAHAKARI BANK LTD,PUNE vs. ACIT., CIR-2, SOLAPUR

In the result, the appeal filed by the assessee in ITA

Bench: Shri Inturi Rama Rao & Shri S. S. Viswanethra Ravisl.

disallowing the interest paid on deposits received from such non- 5. Being aggrieved by the order of assessment, an appeal was filed before the ld. CIT(A) who vide impugned order confirmed the action of the Assessing Officer. 6. Being aggrieved by the order of the ld. CIT(A), the appellant is in appeal before us in the present appeal

SOLAPUR JANATA SAHAKARI BANK LTD.,,PUNE vs. INCOME-TAX OFFICER WARD - 2(4), SOLAPUR

In the result, the appeal filed by the assessee in ITA

Bench: Shri Inturi Rama Rao & Shri S. S. Viswanethra Ravisl.

disallowing the interest paid on deposits received from such non- 5. Being aggrieved by the order of assessment, an appeal was filed before the ld. CIT(A) who vide impugned order confirmed the action of the Assessing Officer. 6. Being aggrieved by the order of the ld. CIT(A), the appellant is in appeal before us in the present appeal

VYAPARI SAHAKARI BANK MARYADIT,SOLAPUR vs. INCOME-TAX OFFICER, WARD 2(4), SOLAPUR

In the result, the appeal filed by the assessee in ITA

Bench: Shri Inturi Rama Rao & Shri S. S. Viswanethra Ravisl.

disallowing the interest paid on deposits received from such non- 5. Being aggrieved by the order of assessment, an appeal was filed before the ld. CIT(A) who vide impugned order confirmed the action of the Assessing Officer. 6. Being aggrieved by the order of the ld. CIT(A), the appellant is in appeal before us in the present appeal

SAMARTH SAHAKARI BANK LTD ,SOLAPUR vs. ASST . COMMISSIONER OF INCOME TAX , CIRCLE - 2 , SOLAPUR, SOLAPUR

In the result, the appeal filed by the assessee in ITA

Bench: Shri Inturi Rama Rao & Shri S. S. Viswanethra Ravisl.

disallowing the interest paid on deposits received from such non- 5. Being aggrieved by the order of assessment, an appeal was filed before the ld. CIT(A) who vide impugned order confirmed the action of the Assessing Officer. 6. Being aggrieved by the order of the ld. CIT(A), the appellant is in appeal before us in the present appeal

SOLAPUR SIDDESHWAR SAHAKARI BANK ,SOLAPUR vs. ASST . COMMISSIONER OF INCOME TAX , CIRCLE -2, SOLAPUR

In the result, the appeal filed by the assessee in ITA

Bench: Shri Inturi Rama Rao & Shri S. S. Viswanethra Ravisl.

disallowing the interest paid on deposits received from such non- 5. Being aggrieved by the order of assessment, an appeal was filed before the ld. CIT(A) who vide impugned order confirmed the action of the Assessing Officer. 6. Being aggrieved by the order of the ld. CIT(A), the appellant is in appeal before us in the present appeal

KUDALE AGRO FOODS,PUNE vs. INCOME TAX OFFICER, CIRCLE-14, PUNE, PUNE

In the result, the appeal of the assessee is treated as allowed for statistical purposes

Bench: Shri R.K. Panda & Ms. Astha Chandra

194A is further qualified by the provisions of section 197A( 1 A) wherein if a person furnishes a declaration in writing in prescribed Form and verified in the prescribed manner to the effect that tax on his estimated total income is to be included in computing his total income will be nil there is no need to deduct

VIJAY VYANKATRAO MANE,SADASHIV PEATH vs. ADDITIONAL COMMISSIONER , ADDL/JCIT(A)- CHANDIGARH

In the result, the appeal filed by the assessee is dismissed

Bench: Shri R. K. Panda & Ms. Astha Chandraassessment Year : 2015-16

section 194A of the Act. disallowance is required to be made as per section 40(a)(ia) of the Act. Therefore

HEMANT ENTERPRISES,NASHIK vs. ACIT, CIRCLE 1, NASHIK, NASHIK

In the result, appeal filed by the assessee is partly allowed

Bench: Shri Rama Kanta Panda, Vice- & Ms. Astha Chandra

disallowing ₹27,14,806/- TDS deducted by Mumbai WTR Pvt. Ltd. 2. The Ld.CIT(A) erred in law and on facts in charging interest u/s. 234A as the appellant had filed return within due date u/s. 139(1). 3. The appellant craves to add, alter, modify or substitute any grounds of appeal at the time of hearing

ITO, PUNE vs. THEGOVERNMENTSERVENTSMAHARASTRACO-OP CREDIT SOCIETY LIMITED PUNE, PUNE

In the result, both the appeals filed by the Revenue are\ndismissed

disallowance made by the AO was deleted, but the assessee was directed to furnish details regarding transactions with different categories of members before the AO for verification.", "result": "Dismissed", "sections": [ "250", "143(2)", "142(1)", "80P", "80P(2)(a)(i)", "270A", "194A

ITO, PUNE vs. THE GOVERNMENT SERVENTS MAHARASHTRA CO-OP CREDIT SOCIETY LIMITED PUNE, PUNE

In the result, both the appeals filed by the Revenue are\ndismissed

sections": [ "250", "143(2)", "142(1)", "80P", "80P(2)(a)(i)", "270A", "194A", "194A(3)(v)", "80P(2)(d)" ], "issues": "Whether transactions with nominal members by a cooperative society breach the principle of mutuality, thereby disallowing

LOKMANGAL CO-OPERATIVE BANK LTD,SOLAPUR vs. ASSISTANT COMMISSIONER OF INCOME-TAX, CIRCLE -2, SOLAPUR

Appeal is partly allowed in above terms

Bench: Shri S.S.Godara, Jm & Shri Dr. Dipak P. Ripote, Am आयकर अपीऱ सं. / Ita No.522/Pun/2020 ननधधारण वषा / Assessment Year : 2010-11 Lokmangal Co-Operative Bank Ltd., 128, Murarji Peth, Near Seva Sadan High School, Solapur – 413 001 .......अपऩलधथी / Appellant Pan : Aaaal0119J

section 194A r.w.s. 40 (a)(ia) disallowance of Rs.3,49,386/- in very terms therefore. The assessee’s third substantive

MAHESH URBAN CO OPERATIVE BANK LTD,SOLAPUR vs. ASSISTANT COMMISSIONER OF INCOME-TAX, CIRCLE -2, SOLAPUR

Appeal is partly allowed in above terms

Bench: Shri S.S.Godara, Jm & Shri Dr. Dipak P. Ripote, Am आयकर अपीऱ सं. / Ita No.583/Pun/2020 ननधधारण वषा / Assessment Year : 2011-12 Mahesh Urban Co-Operative Bank Ltd., 128, Near Old Faujdar, Shukruwar Peth, Solapur – 413 002. .......अपऩलधथी / Appellant Pan : Aaaam0511H

section 194A r.w.s. 40 (a)(ia) disallowance of Rs.2,25,308/- in very terms therefore. The assessee’s third substantive

M/S KOLTE PATIL DEVELOPERS LTD,PUNE vs. DCIT,CIRCLE-7, PUNE, PUNE

In the result, the appeal filed by the assessee is allowed

Bench: Shri R. K. Panda & Shri Vinay Bhamoreassessment Year : 2014-15

disallowing entire expenditure is not justified. 3. The first issue raised in the grounds of appeal No.1 and 2 relates to the order of the CIT(A) / NFAC in confirming the addition of Rs.14,70,250/- out of the addition of Rs.25,02,250/- made by the Assessing Officer u/s 43CA of the Act. 4. Facts of the case

PRATAP BALAJI NIKAM,,PUNE vs. DEPUTY COMMISSIONER OF INCOME-TAX, CIRCLE - 3,, PUNE

In the result, the appeal of the assessee is allowed for statistical purposes

Bench: Shri Waseem Ahmed, Am & Shri S. S. Viswanethra Ravi, Jm

disallowance made by the Assessing Officer for Rs. 1,25,26,093/- on account of non-deduction of TDS under section 194A