STATE BANK OF MYSORE,BANGALORE vs. JCIT, BANGALORE

Bench: Justice (Retd.) C V Bhadang & Ms Padmavathy S, Am

36(1)(viii) 5 Disallowance of unamortized incremental payment / contribution to 6 approved gratuity fund and payment/contribution to approved pension fund Disallowance of contribution to retired employees medical benefit fund 7 Disallowance of capital expenditure incurred towards rights issue 8 Grounds of Revenue's appeal Issues Ground Number General 1 Deduction under section

DY..C.I.T., BANGALORE vs. M/S STATE BANK OF MYSORE, BANGALORE

Bench: Justice (Retd.) C V Bhadang & Ms Padmavathy S, Am

36(1)(viii) 5 Disallowance of unamortized incremental payment / contribution to 6 approved gratuity fund and payment/contribution to approved pension fund Disallowance of contribution to retired employees medical benefit fund 7 Disallowance of capital expenditure incurred towards rights issue 8 Grounds of Revenue's appeal Issues Ground Number General 1 Deduction under section

SMALL INDUSTRIES DEVELOPMENT BANK OF INDIA,MUMBAI vs. DEPUTY COMMISSIONER OF INCOME TAX CIRCLE 3(3)(1),MUMBAI, MUMBAI

viii) without\nappreciating that deduction has been calculated after making deductions under\nall other clauses of section 36(1) which includes the claim of deductions u/s 36(1)\n(viia)(c) also. - AY 2016-17, and AY 2017-18\nAssessee's Appeal – Issues contended\n(i) Learned CIT(A) has erred in confirming the disallowance

DY. COMMISSIONER OF INCOME TAX CIRCLE - 3(3)(1), MUMBAI, MUMBAI vs. SMALL INDUSTRIES DEVELOPMENT BANK OF INDIA, MUMBAI

Bench: Justice (Retd.) C V Bhadang & Ms Padmavathy S, Am

disallowance made towards bad-debts under section 36(1)(vii) and towards restricting the deduction under section 36(1)(viii

DY. COMMISSIONER OF INCOME TAX CIRCLE - 3(3)(1), MUMBAI, MUMBAI vs. SMALL INDUSTRIES DEVELOPMENT BANK OF INDIA, MUMBAI

viii) without\nappreciating that deduction has been calculated after making deductions under\nall other clauses of section 36(1) which includes the claim of deductions u/s 36(1)\n(viia)(c) also. - AY 2016-17, and AY 2017-18\n\nAssessee's Appeal – Issues contended\n\n(i) Learned CIT(A) has erred in confirming the disallowance

DY. COMMISSIONER OF INCOME TAX CIRCLE - 3(3)(1), MUMBAI, MUMBAI vs. SMALL INDUSTRIES DEVELOPMENT BANK OF INDIA, MUMBAI

viii) without\nappreciating that deduction has been calculated after making deductions under\nall other clauses of section 36(1) which includes the claim of deductions u/s 36(1)\n(viia)(c) also. - AY 2016-17, and AY 2017-18\nAssessee's Appeal – Issues contended\n(i) Learned CIT(A) has erred in confirming the disallowance

DY. COMMISSIONER OF INCOME TAX CIRCLE - 3(3)(1), MUMBAI , MUMBAI vs. SMALL INDUSTRIES DEVELOPMENT BANK OF INDIA, MUMBAI

Bench: Justice (Retd.) C V Bhadang & Ms Padmavathy S, Am

disallowance made towards bad-debts under section 36(1)(vii) and towards restricting the deduction under section 36(1)(viii

DY. COMMISSIONER OF INCOME TAX CIRCLE - 3(3)(1), MUMBAI, MUMBAI vs. SMALL INDUSTRIES DEVELOPMENT BANK OF INDIA, MUMBAI

Bench: Justice (Retd.) C V Bhadang & Ms Padmavathy S, Am

disallowance made towards bad-debts under section 36(1)(vii) and towards restricting the deduction under section 36(1)(viii

SMALL INDUSTRIES DEVELOPMENT BANK OF INDIA,MUMBAI vs. DEPUTY COMMISSIONER OF INCOME TAX CIRCLE 3(3)(1),MUMBAI, MUMBAI

Bench: Justice (Retd.) C V Bhadang & Ms Padmavathy S, Am

disallowance made towards bad-debts under section 36(1)(vii) and towards restricting the deduction under section 36(1)(viii

STATE BANK OF MYSORE,BANGALORE vs. JCIT, BANGALORE

In the result, the appeal of the Revenue Ground-3 is dismissed

Bench: Shri Narendra Kumar Billaiya, Account Member & Shri Anikesh Banerjeestate Bank Of India Vs Joint Commissioner Of Income-Tax, (Erstwhile State Bank Of Large Tax Payers Unit, Bangalore Mysore Prior To Merger) Local Head Office Compliance Department, 4Th Floor, 65, St. Marks Road, Bangalore-560 001 Pan: Aaccs0155P Appellant Respondent Deputy Commissioner Of Vs State Bank Of Mysore Income-Tax, Ltu, Circle-1, Head Office, Finance & Accounts Bangalore Department, Kg Road, Bangalore- 560 009 Pan: Aaccs0155P Appellant Respondent

Disallowance of deduction u/s 36(1)(viii) – Rs.55,14,65,399/- 22. The Ld.AR submitted that deduction under section 36

DY..C.I.T., BANGALORE vs. M/S STATE BANK OF MYSORE, BANGALORE

In the result, the appeal of the Revenue Ground-3 is dismissed

Disallowance of deduction u/s 36(1)(viii) – Rs.55,14,65,399/-\n22. The Ld.AR submitted that deduction under section 36