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Documents citing Central Bank Of India vs The Jt. Commissioner Of Income Tax, Spl. ... on 19 September, 2005

Bfil Finance Ltd. vs Ito on 9 May, 2007

6. The' J' Bench of this Tribunal in the case of Central Bank of India (supra) had an occasion to consider whether the service charges received by a bank from its credit cardholders ort overdue payments can be considered as interest on loans and advances liable to interest tax, and it was held that the said charges are not exigible to interest tax.
Income Tax Appellate Tribunal - Mumbai Cites 10 - Cited by 36 - Full Document

Punjab Kashmir Finance P.Ltd. , ... vs Department Of Income Tax on 21 June, 2013

It was held by the ITAT, Mumbai Bench in the case of Central Bank of India vs. Jt. C.I.T. vide order dated 19th Sept., 2005 reported in (2006) 99 ITD 34 (Mumbai) that service charges received by the assessee 28 bank from credit card holders on overdue payments could not be considered as interest on loans and advances and consequently are not exigible under the Interest Tax Act, 1974.
Income Tax Appellate Tribunal - Amritsar Cites 23 - Cited by 0 - Full Document

Dhp Leasing P.Ltd. , Jalandhar vs Assessee on 21 June, 2013

It was held by the ITAT, Mumbai Bench in the case of Central Bank of India vs. Jt. C.I.T. vide order dated 19th Sept., 2005 reported in (2006) 99 ITD 34 (Mumbai) that service charges received by the assessee 28 bank from credit card holders on overdue payments could not be considered as interest on loans and advances and consequently are not exigible under the Interest Tax Act, 1974.
Income Tax Appellate Tribunal - Amritsar Cites 23 - Cited by 0 - Full Document

Deep Motor Finance Pvt.Ltd. , Jalandhar vs Assessee on 21 June, 2013

It was held by the ITAT, Mumbai Bench in the case of Central Bank of India vs. Jt. C.I.T. vide order dated 19th Sept., 2005 reported in (2006) 99 ITD 34 (Mumbai) that service charges received by the assessee 28 bank from credit card holders on overdue payments could not be considered as interest on loans and advances and consequently are not exigible under the Interest Tax Act, 1974.
Income Tax Appellate Tribunal - Amritsar Cites 23 - Cited by 0 - Full Document

Phf Hire Purchase P.Ltd. , Jalandhar vs Department Of Income Tax on 21 June, 2013

It was held by the ITAT, Mumbai Bench in the case of Central Bank of India vs. Jt. C.I.T. vide order dated 19th Sept., 2005 reported in (2006) 99 ITD 34 (Mumbai) that service charges received by the assessee 28 bank from credit card holders on overdue payments could not be considered as interest on loans and advances and consequently are not exigible under the Interest Tax Act, 1974.
Income Tax Appellate Tribunal - Amritsar Cites 23 - Cited by 0 - Full Document

Punjab Haryana Auto Finance P.Ltd. , ... vs Assessee on 21 June, 2013

It was held by the ITAT, Mumbai Bench in the case of Central Bank of India vs. Jt. C.I.T. vide order dated 19th Sept., 2005 reported in (2006) 99 ITD 34 (Mumbai) that service charges received by the assessee 28 bank from credit card holders on overdue payments could not be considered as interest on loans and advances and consequently are not exigible under the Interest Tax Act, 1974.
Income Tax Appellate Tribunal - Amritsar Cites 23 - Cited by 0 - Full Document

P.K.F. Finance Ltd. , Jalandhar vs Department Of Income Tax on 21 June, 2013

It was held by the ITAT, Mumbai Bench in the case of Central Bank of India vs. Jt. C.I.T. vide order dated 19th Sept., 2005 reported in (2006) 99 ITD 34 (Mumbai) that service charges received by the assessee 28 bank from credit card holders on overdue payments could not be considered as interest on loans and advances and consequently are not exigible under the Interest Tax Act, 1974.
Income Tax Appellate Tribunal - Amritsar Cites 23 - Cited by 0 - Full Document

Pkf Finance Ltd. , Jalandhar vs Assessee on 21 June, 2013

It was held by the ITAT, Mumbai Bench in the case of Central Bank of India vs. Jt. C.I.T. vide order dated 19th Sept., 2005 reported in (2006) 99 ITD 34 (Mumbai) that service charges received by the assessee 28 bank from credit card holders on overdue payments could not be considered as interest on loans and advances and consequently are not exigible under the Interest Tax Act, 1974.
Income Tax Appellate Tribunal - Amritsar Cites 23 - Cited by 0 - Full Document

Reliable Agro Engg. Services P.Ltd. , ... vs Department Of Income Tax on 21 June, 2013

It was held by the ITAT, Mumbai Bench in the case of Central Bank of India vs. Jt. C.I.T. vide order dated 19th Sept., 2005 reported in (2006) 99 ITD 34 (Mumbai) that service charges received by the assessee 28 bank from credit card holders on overdue payments could not be considered as interest on loans and advances and consequently are not exigible under the Interest Tax Act, 1974.
Income Tax Appellate Tribunal - Amritsar Cites 23 - Cited by 0 - Full Document

Punjab Kashmir Finance P.Ltd., ... vs Department Of Income Tax on 21 June, 2013

It was held by the ITAT, Mumbai Bench in the case of Central Bank of India vs. Jt. C.I.T. vide order dated 19th Sept., 2005 reported in (2006) 99 ITD 34 (Mumbai) that service charges received by the assessee 28 bank from credit card holders on overdue payments could not be considered as interest on loans and advances and consequently are not exigible under the Interest Tax Act, 1974.
Income Tax Appellate Tribunal - Amritsar Cites 23 - Cited by 0 - Full Document
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