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1 - 10 of 31 (0.33 seconds)The Income Tax Act, 1961
The Commissioner Of Income Tax Ltu vs Vijaya Bank (Now Merged With Bank Of ... on 9 August, 2021
21.3 We have also perused the order in the case of The Central Bank of India
Vs. DCIT (supra) wherein the Hon‟ble Bombay High Court relying on the
decision in the case of CIT Vs. Bank of Baroda (supra) decided the assessee‟s
appeal in its favour. The relevant findings and observations of the Hon‟ble
High Court is as under :
Section 37 in The Income Tax Act, 1961 [Entire Act]
Section 43D in The Income Tax Act, 1961 [Entire Act]
Section 145 in The Income Tax Act, 1961 [Entire Act]
The Maharashtra Co-Operative Societies Act, 1960
Section 143 in The Maharashtra Co-Operative Societies Act, 1960 [Entire Act]
Section 24 in The Banking Regulation Act, 1949 [Entire Act]
Assistant Commissioner Of ... vs Sharad Nagari Sahakari Bank Ltd.,, ... on 20 July, 2018
UCO Bank's case (supra) and
Mercantile Bank Ltd. (supra) case squarely applies to the facts of the present case
and issues involved. We, therefore, do not find it necessary to interfere in the
judgment of the Appellate Tribunal. We hold that no substantial question of law
arises in these appeals."