CHHATTISGARH SAHAKARI SAKH SAMITI MARYADIT, BHILAI,DURG vs. INCOME TAX OFFICER, WARD-1(2), BHILAI, DURG

In the result, appeals filed by the assessee in ITA No 284, 286 &

Bench: Shri Ravish Sood, Jm & Shri Arun Khodpia, Am (Ita No.284,285,286,287/Rpr/2023) (Assessment Year:2013-14,2017-18,2018-19,2020-21)

section is of great importance. The Apex Court had an occasion to consider the meaning of the word 'attributable' as supposed to derive from its use in various other provisions of the statute in the case of Cambay Electric Supply Industrial Co. Ltd. v. CIT, Gujarat-II reported in ITR Vol.113 (1978) Page 842 at Page 93 as under

CHHATTISGARH SAHAKARI SAKH SAMITI MARYADIT, BHILAI,DURG vs. INCOME TAX OFFICER, WARD-1(2), BHILAI, DURG

In the result, appeals filed by the assessee in ITA No 284, 286 &

Bench: Shri Ravish Sood, Jm & Shri Arun Khodpia, Am (Ita No.284,285,286,287/Rpr/2023) (Assessment Year:2013-14,2017-18,2018-19,2020-21)

section is of great importance. The Apex Court had an occasion to consider the meaning of the word 'attributable' as supposed to derive from its use in various other provisions of the statute in the case of Cambay Electric Supply Industrial Co. Ltd. v. CIT, Gujarat-II reported in ITR Vol.113 (1978) Page 842 at Page 93 as under

CHHATTISGARH SAHAKARI SAKH SAMITI MARYADIT, BHILAI,DURG vs. INCOME TAX OFFICER, WARD-1(2), BHILAI, DURG

In the result, appeals filed by the assessee in ITA No 284, 286 &

Bench: Shri Ravish Sood, Jm & Shri Arun Khodpia, Am (Ita No.284,285,286,287/Rpr/2023) (Assessment Year:2013-14,2017-18,2018-19,2020-21)

section is of great importance. The Apex Court had an occasion to consider the meaning of the word 'attributable' as supposed to derive from its use in various other provisions of the statute in the case of Cambay Electric Supply Industrial Co. Ltd. v. CIT, Gujarat-II reported in ITR Vol.113 (1978) Page 842 at Page 93 as under

CHHATTISGARH SAHAKARI SAKH SAMITI MARYADIT, BHILAI,DURG vs. INCOME TAX OFFICER, WARD-1(2), BHILAI, DURG

In the result, appeals filed by the assessee in ITA No 284, 286 &

Bench: Shri Ravish Sood, Jm & Shri Arun Khodpia, Am (Ita No.284,285,286,287/Rpr/2023) (Assessment Year:2013-14,2017-18,2018-19,2020-21)

section is of great importance. The Apex Court had an occasion to consider the meaning of the word 'attributable' as supposed to derive from its use in various other provisions of the statute in the case of Cambay Electric Supply Industrial Co. Ltd. v. CIT, Gujarat-II reported in ITR Vol.113 (1978) Page 842 at Page 93 as under

THE GRAMIN SEVA SAHAKARI SAMITI MARYADIT,DHAMTARI(C.G) vs. THE INCOME TAX OFFICER, DHAMTARI, DHAMTARI(C.G)

Bench: Shri Ravish Sood & Shri Jamlappa D Battull

capital which was not immediately required, and was deposited in bank so as to earn interest income would be attributable to the profit and gains of its business of providing credit facilities to its members and thus, would be eligible for deduction u/s. 80P of the Act. It was submitted by the Ld. AR that the Hon’ble High Court

THE GRAMIN SEVA SAHAKARI SAMITI MARYADIT,DHAMTARI(C.G) vs. THE INCOME TAX OFFICER, DHAMTARI, DHAMTARI(C.G)

Bench: Shri Ravish Sood & Shri Jamlappa D Battull

capital which was not immediately required, and was deposited in bank so as to earn interest income would be attributable to the profit and gains of its business of providing credit facilities to its members and thus, would be eligible for deduction u/s. 80P of the Act. It was submitted by the Ld. AR that the Hon’ble High Court

THE GRAMIN SEVA SAHAKARI SAMITI MARYADIT,RAIPUR vs. THE INCOME TAX OFFICER 1(3), RAIPUR (CG)

Bench: Shri Ravish Sood & Shri Jamlappa D Battull

capital which was not immediately required, and was deposited in bank so as to earn interest income would be attributable to the profit and gains of its business of providing credit facilities to its members and thus, would be eligible for deduction u/s. 80P of the Act. It was submitted by the Ld. AR that the Hon’ble High Court

THE SEWA SAHAKARI SAMITIT MARYADIT,SINGHOLA,RAJNANDGAON vs. THE INCOME TAX OFFICER-1, RAJNANDGAON

Bench: Shri Ravish Sood & Shri Jamlappa D Battull

capital which was not immediately required, and was deposited in bank so as to earn interest income would be attributable to the profit and gains of its business of providing credit facilities to its members and thus, would be eligible for deduction u/s. 80P of the Act. It was submitted by the Ld. AR that the Hon’ble High Court

THE SEWA SAHAKARI SAMITIT MARYADIT,SOMNI,RAJNANDGAON vs. THE INCOME TAX OFFICER-2, RAJNANDGAON

Bench: Shri Ravish Sood & Shri Jamlappa D Battull

capital which was not immediately required, and was deposited in bank so as to earn interest income would be attributable to the profit and gains of its business of providing credit facilities to its members and thus, would be eligible for deduction u/s. 80P of the Act. It was submitted by the Ld. AR that the Hon’ble High Court

THE SEWA SAHAKARI SAMITIT MARYADIT,GHATULA,RAJNANDGAON vs. THE INCOME TAX OFFICER-2, RAJNANDGAON

Bench: Shri Ravish Sood & Shri Jamlappa D Battull

capital which was not immediately required, and was deposited in bank so as to earn interest income would be attributable to the profit and gains of its business of providing credit facilities to its members and thus, would be eligible for deduction u/s. 80P of the Act. It was submitted by the Ld. AR that the Hon’ble High Court

THE SEWA SAHAKARI SAMITIT MARYADIT,RAMPUR,RAJNANDGAON vs. THE INCOME TAX OFFICER-1, RAJNANDGAON

Bench: Shri Ravish Sood & Shri Jamlappa D Battull

capital which was not immediately required, and was deposited in bank so as to earn interest income would be attributable to the profit and gains of its business of providing credit facilities to its members and thus, would be eligible for deduction u/s. 80P of the Act. It was submitted by the Ld. AR that the Hon’ble High Court

HE SEWA SAHAKARI SAMITIT MARYADIT, SURGI,RAJNANDGAON vs. THE INCOME TAX OFFICER-2, RAJNANDGAON

Bench: Shri Ravish Sood & Shri Jamlappa D Battull

capital which was not immediately required, and was deposited in bank so as to earn interest income would be attributable to the profit and gains of its business of providing credit facilities to its members and thus, would be eligible for deduction u/s. 80P of the Act. It was submitted by the Ld. AR that the Hon’ble High Court

THE GRAMIN SEVA SAHAKARI SAMITI MARYADIT,BALODA BAZAR(C.G0 vs. THE INCOME TAX OFFICER 1(3), RAIPUR (CG)

Bench: Shri Ravish Sood & Shri Jamlappa D Battull

capital which was not immediately required, and was deposited in bank so as to earn interest income would be attributable to the profit and gains of its business of providing credit facilities to its members and thus, would be eligible for deduction u/s. 80P of the Act. It was submitted by the Ld. AR that the Hon’ble High Court

THE GRAMIN SEVA SAHAKARI SAMITI MARYADIT,DHAMTARI(C.G) vs. THE INCOME TAX OFFICER, DHAMTARI, DHAMTARI(C.G)

Bench: Shri Ravish Sood & Shri Jamlappa D Battull

capital which was not immediately required, and was deposited in bank so as to earn interest income would be attributable to the profit and gains of its business of providing credit facilities to its members and thus, would be eligible for deduction u/s. 80P of the Act. It was submitted by the Ld. AR that the Hon’ble High Court

THE GRAMIN SEVA SAHAKARI SAMITI MARYADIT,RAIPUR (CG) vs. THE INCOME TAX OFFICER 1(3), RAIPUR (CG)

Bench: Shri Ravish Sood & Shri Jamlappa D Battull

capital which was not immediately required, and was deposited in bank so as to earn interest income would be attributable to the profit and gains of its business of providing credit facilities to its members and thus, would be eligible for deduction u/s. 80P of the Act. It was submitted by the Ld. AR that the Hon’ble High Court

THE SEWA SAHAKARI SAMITIT MARYADIT,JOSHILAMATI,RAJNANDGAON vs. THE INCOME TAX OFFICER -1,, RAJNANDGAON

Bench: Shri Ravish Sood & Shri Jamlappa D Battull

capital which was not immediately required, and was deposited in bank so as to earn interest income would be attributable to the profit and gains of its business of providing credit facilities to its members and thus, would be eligible for deduction u/s. 80P of the Act. It was submitted by the Ld. AR that the Hon’ble High Court

THE GRAMIN SEVA SAHAKARI SAMITI MARYADIT,RAIPUR (CG) vs. THE INCOME TAX OFFICER 1(3), RAIPUR (CG)

Bench: Shri Ravish Sood & Shri Jamlappa D Battull

capital which was not immediately required, and was deposited in bank so as to earn interest income would be attributable to the profit and gains of its business of providing credit facilities to its members and thus, would be eligible for deduction u/s. 80P of the Act. It was submitted by the Ld. AR that the Hon’ble High Court

M/S GRAMIN SEVA SAHAKARI SAMITI MARYADIT,DHAMTARI(C.G) vs. THE INCOME TAX OFFICER, DHAMTARI, DHAMTARI(C.G)

Bench: Shri Ravish Sood & Shri Jamlappa D Battull

capital which was not immediately required, and was deposited in bank so as to earn interest income would be attributable to the profit and gains of its business of providing credit facilities to its members and thus, would be eligible for deduction u/s. 80P of the Act. It was submitted by the Ld. AR that the Hon’ble High Court

THE GRAMIN SEVA SAHAKARI SAMITI MARYADIT,RAIPUR (CG) vs. TJE INCOME TAX OFFICER 1(3), RAIPUR (CG)

Bench: Shri Ravish Sood & Shri Jamlappa D Battull

capital which was not immediately required, and was deposited in bank so as to earn interest income would be attributable to the profit and gains of its business of providing credit facilities to its members and thus, would be eligible for deduction u/s. 80P of the Act. It was submitted by the Ld. AR that the Hon’ble High Court