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Documents citing M/S Amardeep Co-Operative Housing ... vs The Ito, W-12(3), Kolkata, Kolkata on 9 December, 2016

The Dcit, Cir-3(2) Gangtok, Gangtok ... vs Sikkim State Cooperative Supply And ... on 18 June, 2025

The Hon ITAT Mumbai in the case of Lands End Co-operative Housing Society Ltd Vs. ITO ward-16(1)(3) Mumbai, I.T.A. No. 3566/Mum/2014 decided for Assessment Year: 2009-10 on 15.01.2016. Before The Hon Tribunal learned AR has talked about only "co-operative society including co-operative bank" with respect to interest earned by Co Operative housing society/Mutual Association from Co Operative Bank. Therefore, it amounts to playing with word beyond the law framed by the parliament, restricting benefit only to interest earned from any other co operative society. Therefore, The Hon. ITAT granted benefit to interest received from bank in concluding part of the order which is impliedly a deviation and erroneous, therefore needs to be reconsidered and reviewed or appealed against based on legal position laid down vide para 2 to Para 7 hereinabove.
Income Tax Appellate Tribunal - Kolkata Cites 96 - Cited by 0 - Full Document

Deputy Commissioner Of Income Tax, ... vs Sikkim State Cooperative Supply And ... on 18 June, 2025

The Hon ITAT Mumbai in the case of Lands End Co-operative Housing Society Ltd Vs. ITO ward-16(1)(3) Mumbai, I.T.A. No. 3566/Mum/2014 decided for Assessment Year: 2009-10 on 15.01.2016. Before The Hon Tribunal learned AR has talked about only "co-operative society including co-operative bank" with respect to interest earned by Co Operative housing society/Mutual Association from Co Operative Bank. Therefore, it amounts to playing with word beyond the law framed by the parliament, restricting benefit only to interest earned from any other co operative society. Therefore, The Hon. ITAT granted benefit to interest received from bank in concluding part of the order which is impliedly a deviation and erroneous, therefore needs to be reconsidered and reviewed or appealed against based on legal position laid down vide para 2 to Para 7 hereinabove.
Income Tax Appellate Tribunal - Kolkata Cites 96 - Cited by 0 - Full Document
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