Search: section 68

3 results for “section 68”+ Section 43Dclear

Sorted by relevance

Mumbai44 Delhi36 Chennai35 Hyderabad21 Ahmedabad16 Bangalore15 Pune10 Chandigarh4 Jaipur3 Amritsar3 Cochin3 Kolkata3 Rajkot3 SC3 Telangana2 Patna2 Cuttack1 Surat1 Kerala1

Key Topics

Section 36(1)(viii)6 Section 2634 Section 143(3)2 Section 1482 Section 43D2 Addition to Income2

THE DY. COMMR. OF INCOME TAX, CIRCLE-3(1),, RAJKOT-GUJARAT vs. M/S SAURASHTRA GRAMIN BANK,, RAJKOT-GUJARAT

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

ITA 376/RJT/2016[2012-13]Status: DisposedITAT Rajkot25 Oct 2021AY 2012-13

Bench: Shri Waseem Ahmed & Ms. Madhumita Royअपील सं./Ita No.376/Rjt/2016 िनधा"रण वष"/Asstt. Year: 2012-2013 D.C.I.T., M/S. Saurashtra Gramin Bank, Circle-3(1), Vs. Gopalnaga, Opp. Andh Mahila Rajkot. Vikas Gruh, Rajkot.

For Appellant: Ms A.D. Vyas, A.RFor Respondent: Shri

Section 43D

43D shall apply in the case of every public financial institution, scheduled bank, State financial corporation and State industrial investment corporation where its income by way of interest pertains to the following categories of bad and doubtful debts, namely:— (a) (i) Non-viable or sticky advances, i.e., where irregularities of the nature specified in sub-clause (ii) are noticed

SHRI VIPULBHAI YOGESHKUMAR TELI,CHALALA VILLAGE, DIST. AMRELI vs. THE ITO WARD 3(1) (4) AMRELI, AMRELI

In the result, assessee’s appeal is partly allowed, in above terms

THE DY. COMMR. OF INCOME TAX, CIRCLE-3(1),, RAJKOT-GUJARAT vs. M/S SAURASHTRA GRAMIN BANK,, RAJKOT-GUJARAT

SHRI VIPULBHAI YOGESHKUMAR TELI,CHALALA VILLAGE, DIST. AMRELI vs. THE ITO WARD 3(1) (4) AMRELI, AMRELI

THE DY. COMMR. OF INCOME TAX, CIRCLE-3(1),, RAJKOT-GUJARAT vs. M/S SAURASHTRA GRAMIN BANK,, RAJKOT-GUJARAT

SHRI VIPULBHAI YOGESHKUMAR TELI,CHALALA VILLAGE, DIST. AMRELI vs. THE ITO WARD 3(1) (4) AMRELI, AMRELI

SHRI RAJKOT DISTRICT CO-OP. BANK LTD. RAJKOT,RAJKOT vs. THE PR. CIT-1, RAJKOT, RAJKOT