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1 - 10 of 17 (0.37 seconds)Section 263 in The Income Tax Act, 1961 [Entire Act]
Section 80P in The Income Tax Act, 1961 [Entire Act]
The National Bank For Agriculture And Rural Development Act, 1981
Section 56 in The Banking Regulation Act, 1949 [Entire Act]
Section 22 in The Banking Regulation Act, 1949 [Entire Act]
The Gujarat Co-Operative Societies Act, 1961
The Commissioner Of Income Tax ... vs Amitabh Bachchan Corporation Ltd on 19 December, 2019
viii) Whether on the facts and
Circumstances of the case and in
law, the Hon'ble ITAT is justified
in quashing the order of the Pr.
CIT passed u/s 263 of the Act
holding that the decisions of
assessing officer cannot be
treated as erroneous and
prejudicial to interest of revenue
even though the Assessing Officer
has not made inquiry which should
have been made as envisage by the
decision of the Apex Court in the
Page 5 of 20
Uploaded by RAGHUNATH R NAIR(HC00196) on Fri Jan 10 2025 Downloaded on : Fri Jan 10 22:11:23 IST 2025
NEUTRAL CITATION
C/TAXAP/803/2024 ORDER DATED: 24/12/2024
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case of CIT-1, Mumbai Vs Amitabh
Bachchan in Civil Appeal No 5009
of 2016?
Section 260A in The Income Tax Act, 1961 [Entire Act]
Kerala State Co-Operative ... vs The Assessing Officer, Trivandrum on 14 September, 2023
31. The Hon'ble Apex Court in case of
Page 11 of 20
Uploaded by RAGHUNATH R NAIR(HC00196) on Fri Jan 10 2025 Downloaded on : Fri Jan 10 22:11:23 IST 2025
NEUTRAL CITATION
C/TAXAP/803/2024 ORDER DATED: 24/12/2024
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Kerala State Co-operative Agricultural &
Rural Development Bank Ltd. vs. Assessing
Officer (supra) while considering various
provisions of the Banking Regulation Act
read with provisions of the Income Tax Act
has held that the provision of section
80P(4) of the Act would not be applicable
to a cooperative bank which is not a bank
as per the provisions of the BR Act,1949,
as under: