Section 65 of the Income Tax Act

Income-tax Act, 2025: s.100

Section 65 of the Income-tax Act, 1961 corresponds to section 100 (Liability of person in respect of income included in income of another person) of the Income-tax Act, 2025.

Read section 100 of the 2025 Act

Correspondence checked against the ICAI tabular mapping of the two Acts and the BharatTax.co section commentary.

33 judgments on BharatTax turn on Section 65.

Judgments on Section 65

Lenyadri Sahakari Patpedhi Maryadit, Mumbai vs. ITO WD 15(3)(1), Mumbai

ITA 4211/MUM/2014[2010-11]Status: DisposedITAT Mumbai15 Mar 2017AY 2010-11

Bench: S/Shri Rajendra, A.M. & Sanjay Garg,J.M. आयकर अपील अपील संसंसंसं./Ita No. 4211 /Mum/2014,िनधा"रण िनधा"रण वष" वष" /Assessment Year: 2010-11 आयकर आयकर आयकर अपील अपील िनधा"रण िनधा"रण वष" वष" Lenyadri Sahakari Patpedhi Maryadit Ito-Ward 15(3)(I) M.S. Khanna Apts., Nss Road, 1St Floor, Room No.106, Asalfa Village, Ghatkopar (W) Vs. Matru Mandir, Tardeo Road Mumbai-400 084. Grant Road, Mumbai-400 007. Pan: Aabfl 9862 A (अपीलाथ" /Appellant) (""यथ" / Respondent) आयकर अपील अपील संसंसंसं./Ita No. 3793 /Mum/2014,िनधा"रण िनधा"रण वष" वष" /Assessment Year: 2010-11 आयकर आयकर आयकर अपील अपील िनधा"रण िनधा"रण वष" वष" Ito-Ward 15(3)(I) Lenyadri Sahakari Patpedhi Maryadit Vs. Mumbai-400 007. Mumbai-400 084. (अपीलाथ" /Appellant) (""यथ" / Respondent) Revenue By: Shri Uday Bhasker Jakka Assessee By: Shri Subodh Ratnaparkhi सुनवाई क" तारीख / Date Of Hearing: 25.01.2017 घोषणा क" तारीख / Date Of Pronouncement: 15.03.2017 आयकर अिधिनयम अिधिनयम,1961 क" क" धारा धारा 254(1)केकेकेके अ"तग"त अ"तग"त आदेश आदेश आयकर आयकर आयकर अिधिनयम अिधिनयम क" क" धारा धारा अ"तग"त अ"तग"त आदेश आदेश Order U/S.254(1)Of The Income-Tax Act,1961(Act) लेखा सद"य सद"य,राजे"" राजे"" केकेकेके अनुसार अनुसार -Per Rajendra,Am: लेखा लेखा लेखा सद"य सद"य राजे"" राजे"" अनुसार अनुसार Challenging The Orders,Dated 24/03/2014 Of The Cit(A)-26,Mumbai The Assessing Officer(Ao) & The Assesse Have Filed Cross-Appeals For The Above-Mentioned Assessment Year(Ay.). Assessee,An Aop, Is Carrying On Business Of Banking. Return Of Income Was Filed On 30/09/2010 Declaring Total Income At Rs. Nil, After Claiming Deduction Under Section 80P At Rs. 35.64 Lakhs.

For Appellant: Shri Subodh RatnaparkhiFor Respondent: Shri Uday Bhasker Jakka
Section 254(1)Section 421Section 80PSection 80P(4)
Section 65 Income Tax Act (2025: s.100) — Case Laws | BharatTax