KERALA STATE CO-OPERATIVE AGRICULTURAL AND RURAL DEVELOPMENT BANK LTD. KSCARDB vs THE ASSESSING OFFICER, TRIVANDRUM

Supreme Court of IndiaJudgment14 September 2023

About this record

The Supreme Court of India decided this matter on 14 September 2023. The registry identifies it as Diary No. 28291/2016. The bench of 2 comprised Justice Ujjal Bhuyan and Justice B.V. Nagarathna.

The disposal recorded by the registry is "Appeal Allowed; deduction granted". The record refers to 6 enactments, among them Income Tax Act, 1961, Banking Regulation Act, 1949 and NABARD Act, 1981. 18 statutory provisions are noted on the record.

Court record

Court record details
Court	Supreme Court of India
Record type	Judgment
Diary number	Diary No. 28291/2016
Date of decision	14 September 2023
Decision year	2023
Bench	HON'BLE MR. JUSTICE UJJAL BHUYAN HON'BLE MRS. JUSTICE B.V. NAGARATHNA
Petitioner	KERALA STATE CO-OPERATIVE AGRICULTURAL AND RURAL DEVELOPMENT BANK LTD. KSCARDB
Respondent	THE ASSESSING OFFICER, TRIVANDRUM
Disposal	Appeal Allowed; deduction granted
Reporting	reportable
Acts	Income Tax Act, 1961 Banking Regulation Act, 1949 NABARD Act, 1981 Kerala Co-operative Societies Act, 1969 Kerala State Co-operative Societies Act, 1969 Kerala Co-operative Societies Act, 1984
Sections	Section 80P Section 110 Section 22 Section 56 Section 3 Section 5 Section 56 of BR Act, 1949 Section 2(g) Section 2(d) Section 2(u) Section 2(ra) Section 2(oc) Section 2(iA) Section 2(rb) Section 2(ia) Section 2(w) Section 3 Section 56
Provisions on CourtMesh	Section 80P, The Income-tax Act, 1961

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Registry identifier: Diary No. 28291/2016
Court and date: Supreme Court of India, 14 September 2023
Permanent address of this record: https://courtmesh.ai/judgment/supreme-court/2023/kerala-state-co-operative-agricultural-and-rural-development-bank-ltd-2023-40bdc0

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