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50 results for “capital gains”+ Section 80P(2)(d)clear

Sorted by relevance

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Key Topics

Section 143(3)54Deduction45Addition to Income32Section 80P(2)(a)29Section 80P(2)20Section 80P(2)(d)16Section 80P13Exemption10Disallowance9Section 80p(2)(d)

GRAMIN SEWA SAHAKARI SAMITI MARYADIT, PACHEDA, ABHANPUR,RAIPUR vs. INCOME TAX OFFICER, WARD-1(1), RAIPUR

ITA 114/RPR/2022[2013-14]Status: DisposedITAT Raipur16 Dec 2022AY 2013-14

Bench: Shri Ravish Soodआयकर अपील सं./ Ita No.114/Rpr/2022 "नधा"रण वष" / Assessment Year : 2013-14 Gramin Sewa Sahakari Samiti Maryadit Village- Pacheda, Block-Abhanpur, Chhatisgarh-493 661 Pan : Aaaag9886H .......अपीलाथ" / Appellant बनाम / V/S. The Income Tax Officer-1(1), Raipur (C.G.) ……""यथ" / Respondent

For Appellant: Shri G.S. Agrawal, CAFor Respondent: Shri G.N Singh, Sr. DR
Section 143(3)Section 250Section 251(2)Section 80P(1)(a)Section 80P(2)(c)Section 80P(2)(d)

capital, if not immediately required to be lent to the members, they cannot keep the said amount idle. If they deposit this 14 Gramin Sewa Sahakari Samiti Maryadit Vs. ITO-1(1) amount in bank so as to earn interest, the said interest income is attributable to the profits and gains of the business of providing credit facilities

Showing 1–20 of 50 · Page 1 of 3

8
Business Income6
Section 2505

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

ITA 115/BIL/2016[2011-12]Status: DisposedITAT Raipur23 Feb 2022AY 2011-12

Bench: Shri Ravish Sood & Shri Jamlappa D Battull

Section 143(3)Section 80P(2)(a)

section 80P(2)(a)(i) of the Act was to be liberally construed and thus, the interest income received by the assessee society from its surplus money deposited with the co-operative bank be held as eligible for claim of deduction under the said statutory provision. On a specific query by the bench as regards the entitlement of the assessee

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

ITA 303/BIL/2016[2011-12]Status: DisposedITAT Raipur23 Feb 2022AY 2011-12

Bench: Shri Ravish Sood & Shri Jamlappa D Battull

Section 143(3)Section 80P(2)(a)

section 80P(2)(a)(i) of the Act was to be liberally construed and thus, the interest income received by the assessee society from its surplus money deposited with the co-operative bank be held as eligible for claim of deduction under the said statutory provision. On a specific query by the bench as regards the entitlement of the assessee

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

ITA 238/BIL/2016[2011-12]Status: DisposedITAT Raipur23 Feb 2022AY 2011-12

Bench: Shri Ravish Sood & Shri Jamlappa D Battull

Section 143(3)Section 80P(2)(a)

section 80P(2)(a)(i) of the Act was to be liberally construed and thus, the interest income received by the assessee society from its surplus money deposited with the co-operative bank be held as eligible for claim of deduction under the said statutory provision. On a specific query by the bench as regards the entitlement of the assessee

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

ITA 119/BIL/2016[2011-12]Status: DisposedITAT Raipur23 Feb 2022AY 2011-12

Bench: Shri Ravish Sood & Shri Jamlappa D Battull

Section 143(3)Section 80P(2)(a)

section 80P(2)(a)(i) of the Act was to be liberally construed and thus, the interest income received by the assessee society from its surplus money deposited with the co-operative bank be held as eligible for claim of deduction under the said statutory provision. On a specific query by the bench as regards the entitlement of the assessee

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

ITA 120/BIL/2016[2011-12]Status: DisposedITAT Raipur23 Feb 2022AY 2011-12

Bench: Shri Ravish Sood & Shri Jamlappa D Battull

Section 143(3)Section 80P(2)(a)

section 80P(2)(a)(i) of the Act was to be liberally construed and thus, the interest income received by the assessee society from its surplus money deposited with the co-operative bank be held as eligible for claim of deduction under the said statutory provision. On a specific query by the bench as regards the entitlement of the assessee

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

ITA 121/BIL/2016[2011-12]Status: DisposedITAT Raipur23 Feb 2022AY 2011-12

Bench: Shri Ravish Sood & Shri Jamlappa D Battull

Section 143(3)Section 80P(2)(a)

section 80P(2)(a)(i) of the Act was to be liberally construed and thus, the interest income received by the assessee society from its surplus money deposited with the co-operative bank be held as eligible for claim of deduction under the said statutory provision. On a specific query by the bench as regards the entitlement of the assessee

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

ITA 114/BIL/2016[2011-12]Status: DisposedITAT Raipur23 Feb 2022AY 2011-12

Bench: Shri Ravish Sood & Shri Jamlappa D Battull

Section 143(3)Section 80P(2)(a)

section 80P(2)(a)(i) of the Act was to be liberally construed and thus, the interest income received by the assessee society from its surplus money deposited with the co-operative bank be held as eligible for claim of deduction under the said statutory provision. On a specific query by the bench as regards the entitlement of the assessee

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

ITA 117/BIL/2016[2011-12]Status: DisposedITAT Raipur23 Feb 2022AY 2011-12

Bench: Shri Ravish Sood & Shri Jamlappa D Battull

Section 143(3)Section 80P(2)(a)

section 80P(2)(a)(i) of the Act was to be liberally construed and thus, the interest income received by the assessee society from its surplus money deposited with the co-operative bank be held as eligible for claim of deduction under the said statutory provision. On a specific query by the bench as regards the entitlement of the assessee

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

ITA 242/BIL/2016[2011-12]Status: DisposedITAT Raipur23 Feb 2022AY 2011-12

Bench: Shri Ravish Sood & Shri Jamlappa D Battull

Section 143(3)Section 80P(2)(a)

section 80P(2)(a)(i) of the Act was to be liberally construed and thus, the interest income received by the assessee society from its surplus money deposited with the co-operative bank be held as eligible for claim of deduction under the said statutory provision. On a specific query by the bench as regards the entitlement of the assessee

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

ITA 243/BIL/2016[2011-12]Status: DisposedITAT Raipur23 Feb 2022AY 2011-12

Bench: Shri Ravish Sood & Shri Jamlappa D Battull

Section 143(3)Section 80P(2)(a)

section 80P(2)(a)(i) of the Act was to be liberally construed and thus, the interest income received by the assessee society from its surplus money deposited with the co-operative bank be held as eligible for claim of deduction under the said statutory provision. On a specific query by the bench as regards the entitlement of the assessee

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

ITA 244/BIL/2016[2011-12]Status: DisposedITAT Raipur23 Feb 2022AY 2011-12

Bench: Shri Ravish Sood & Shri Jamlappa D Battull

Section 143(3)Section 80P(2)(a)

section 80P(2)(a)(i) of the Act was to be liberally construed and thus, the interest income received by the assessee society from its surplus money deposited with the co-operative bank be held as eligible for claim of deduction under the said statutory provision. On a specific query by the bench as regards the entitlement of the assessee

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

ITA 245/BIL/2016[2011-12]Status: DisposedITAT Raipur23 Feb 2022AY 2011-12

Bench: Shri Ravish Sood & Shri Jamlappa D Battull

Section 143(3)Section 80P(2)(a)

section 80P(2)(a)(i) of the Act was to be liberally construed and thus, the interest income received by the assessee society from its surplus money deposited with the co-operative bank be held as eligible for claim of deduction under the said statutory provision. On a specific query by the bench as regards the entitlement of the assessee

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

ITA 246/BIL/2016[2011-12]Status: DisposedITAT Raipur23 Feb 2022AY 2011-12

Bench: Shri Ravish Sood & Shri Jamlappa D Battull

Section 143(3)Section 80P(2)(a)

section 80P(2)(a)(i) of the Act was to be liberally construed and thus, the interest income received by the assessee society from its surplus money deposited with the co-operative bank be held as eligible for claim of deduction under the said statutory provision. On a specific query by the bench as regards the entitlement of the assessee

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

ITA 116/BIL/2016[2011-12]Status: DisposedITAT Raipur23 Feb 2022AY 2011-12

Bench: Shri Ravish Sood & Shri Jamlappa D Battull

Section 143(3)Section 80P(2)(a)

section 80P(2)(a)(i) of the Act was to be liberally construed and thus, the interest income received by the assessee society from its surplus money deposited with the co-operative bank be held as eligible for claim of deduction under the said statutory provision. On a specific query by the bench as regards the entitlement of the assessee

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

ITA 305/BIL/2016[2011-12]Status: DisposedITAT Raipur23 Feb 2022AY 2011-12

Bench: Shri Ravish Sood & Shri Jamlappa D Battull

Section 143(3)Section 80P(2)(a)

section 80P(2)(a)(i) of the Act was to be liberally construed and thus, the interest income received by the assessee society from its surplus money deposited with the co-operative bank be held as eligible for claim of deduction under the said statutory provision. On a specific query by the bench as regards the entitlement of the assessee

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

ITA 144/BIL/2016[2011-12]Status: DisposedITAT Raipur23 Feb 2022AY 2011-12

Bench: Shri Ravish Sood & Shri Jamlappa D Battull

Section 143(3)Section 80P(2)(a)

section 80P(2)(a)(i) of the Act was to be liberally construed and thus, the interest income received by the assessee society from its surplus money deposited with the co-operative bank be held as eligible for claim of deduction under the said statutory provision. On a specific query by the bench as regards the entitlement of the assessee

GRAMIN SEWA SAHAKRI SAMITI MARYADIT, DHARSIWA,RAIPUR vs. INCOME TAX OFFICER 1(2), RAIPUR, RAIPUR

ITA 89/RPR/2023[2011-12]Status: DisposedITAT Raipur24 May 2023AY 2011-12

Bench: Shri Ravish Sood

For Appellant: None (written submissions)For Respondent: Shri Piyush Tripathi, Sr. DR
Section 143(2)Section 143(3)Section 80PSection 80P(2)Section 80P(2)(a)Section 80P(2)(c)Section 80P(2)(d)

d) of the Act. 4. Disallowance of the assessee’s claim for Rs.1,66,716/- deduction u/s. 80P(2) of the Act. After making the aforesaid disallowances, the A.O vide his order u/s. 143(3) of the Act, dated 23.11.2019 assessed the total income of the assessee society at Rs. 2,45,216/-. 4. Aggrieved, the assessee carried the matter

GRAMIN SEWA SAHAKARI SAMITI MARYADIT, CHAMPAJHAR,RAIPUR vs. INCOME TAX OFFICER-1(1), RAIPUR, RAIPUR

ITA 88/RPR/2023[2017-18]Status: DisposedITAT Raipur24 May 2023AY 2017-18

Bench: Shri Ravish Sood

For Appellant: None (written submissions)For Respondent: Shri Piyush Tripathi, Sr. DR
Section 143(2)Section 143(3)Section 80PSection 80P(2)Section 80P(2)(a)Section 80P(2)(c)Section 80P(2)(d)

d) of the Act. 4. Disallowance of the assessee’s claim for Rs.1,66,716/- deduction u/s. 80P(2) of the Act. After making the aforesaid disallowances, the A.O vide his order u/s. 143(3) of the Act, dated 23.11.2019 assessed the total income of the assessee society at Rs. 2,45,216/-. 4. Aggrieved, the assessee carried the matter

GRAMIN SEWA SAHAKARI SAMITI (MARYADIT), GAURBHAT,RAIPUR vs. INCOME TAX OFFICER-1(2), RAIPUR, RAIPUR

ITA 87/RPR/2023[2017-18]Status: DisposedITAT Raipur24 May 2023AY 2017-18

Bench: Shri Ravish Sood

For Appellant: None (written submissions)For Respondent: Shri Piyush Tripathi, Sr. DR
Section 143(2)Section 143(3)Section 80PSection 80P(2)Section 80P(2)(a)Section 80P(2)(c)Section 80P(2)(d)

d) of the Act. 4. Disallowance of the assessee’s claim for Rs.1,66,716/- deduction u/s. 80P(2) of the Act. After making the aforesaid disallowances, the A.O vide his order u/s. 143(3) of the Act, dated 23.11.2019 assessed the total income of the assessee society at Rs. 2,45,216/-. 4. Aggrieved, the assessee carried the matter