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The Income Tax Officer, Ward-1, ... vs Akshaya Co-Op. Credit Society Ltd., ... on 21 November, 2016

8. Respectfully following the decision of the Coordinate Bench of this Tribunal at Panaji in the case of M/s. Vyavasaya Seva Sahakari Bank Ltd. (supra) and the decision of Hon'ble Karnataka High Court in the case of Tumkur Merchants Souharda Credit Cooperative Society Ltd (Supra), we do not find any good and justifiable reason to interfere with the order of the Ld. CIT(A) which is hereby confirmed and the appeal of the Revenue is dismissed. We order accordingly."
Income Tax Appellate Tribunal - Panji Cites 19 - Cited by 1 - Full Document

Cambay Electric Supply Industrial Co. ... vs The Commissioner Of Income Tax, ... on 11 April, 1978

7. The word 'attributable' used in the said section is of great importance. The Apex Court had an occasion to consider the meaning of the word 'attributable' as supposed to derive from its use in various other provisions of the statute in the case of CAMBAY ELECTRIC SUPPLY INDUSTRIAL CO. LTD. v. COMMISSIONER OF INCOME TAX , GUJARAT -II reported in ITR VOL 113 (1978) PAGE 842 at page 93 as under:
Supreme Court of India Cites 31 - Cited by 582 - V D Tulzapurkar - Full Document

Commissioner Of Income-Tax, Bombay ... vs Bombay State Co-Operative Bank Ltd. on 23 November, 1967

8. Respectfully following the decision of the Coordinate Bench of this Tribunal at Panaji in the case of M/s. Vyavasaya Seva Sahakari Bank Ltd. (supra) and the decision of Hon'ble Karnataka High Court in the case of Tumkur Merchants Souharda Credit Cooperative Society Ltd (Supra), we do not find any good and justifiable reason to interfere with the order of the Ld. CIT(A) which is hereby confirmed and the appeal of the Revenue is dismissed. We order accordingly."
Supreme Court of India Cites 12 - Cited by 135 - J C Shah - Full Document
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