Search Results Page

Search Results

1 - 2 of 2 (0.17 seconds)
The Jalgaon District Central Co.Op. ... vs Deputy Commssioner Of Income-Tax, Cir ... on 8 March, 2023 cites

Mehsana District Central Co-Operative ... vs Income-Tax Officer on 30 August, 2001

The ld. DR has not placed on record any other judgment contrary to the decision rendered in the case of Nizamabad District Cooperative Central Bank Ltd. Vs. Income Tax Officer (supra). It is not the case of Revenue that the assessee while computing aggregate average advances by rural branches has included advances by the branches which do not qualify to be categorized as „rural branches‟. Thus, in view of the facts of the case, we find no reason to interfere with the well reasoned findings of Commissioner of Income Tax (Appeals). Accordingly, the impugned order is upheld and the appeal of Revenue is dismissed."
Supreme Court of India Cites 6 - Cited by 94 - Full Document

M/S.Indian Overseas Bank vs The Deputy Commissioner Of Income Tax on 1 April, 2022

The ld. DR has relied on the decision of Chennai Bench of the Tribunal in the case of Indian Overseas Bank Vs. Dy. Commissioner of Income Tax (supra). We find that the issue raised in said appeal is with respect to deduction available u/s. 36(1)(vii) vis-à-vis section 36(1)(viia). Thus, the decision rendered in the said case would not apply in the facts and circumstances of the present case.
Madras High Court Cites 3 - Cited by 1 - R S Kumar - Full Document
1