COMMNR. OF INCOME TAX, BELGAUM vs BELGAUM DISTT.CENTRAL CO-OP BANK LTD. — SLP(C) No. 7667/2005

Summary: SLP(C) No. 007667/2005 — Commissioner of Income Tax, Belgaum v. Belgaum District Central Co-op Bank Ltd. Hearing Date: January 6, 2006 Outcome: The Supreme Court dismissed all special leave petitions filed by the Revenue (Commissioner of Income Tax, Belgaum) and allowed Civil Appeals Nos. 6894-6895/2002 in favor of the cooperative banks. The Court found that the legal issue was squarely covered against the Revenue by established precedents, including the April 8, 2005 decision in Commissioner of Income Tax, Jalandhar v. Nawanshahar Central Cooperative Bank Ltd. No costs were awarded. This case analysis is maintained by casestatus.in based on publicly available court records.