https://www.taxtmi.com/caselaws?id=793742 The note consolidates settled ITAT and jurisdictional precedent on banking-tax issues: deduction under section 36(1)(viia) read with Rule 6ABA, notional gains on foreign exchange forward revaluation, CSR and trust-related outgo under section 37(1), 60% depreciation on ATMs, section 14A read with Rule 8D, depreciation on HTM/HFT/AFS securities, section 36(1)(viii) special reserve computation, timing of tax on interest on securities, and inapplicability of section 115JB to banking companies. It emphasises that, where identical issues in the assessee's own case are already covered by binding precedent and no distinguishing facts or contrary authority are shown, the same view governs and the Revenue's objections fail. en-us Mon, 15 Jun 2026 00:00:00 +0530 Tue, 23 Jun 2026 08:08:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=793742 The note consolidates settled ITAT and jurisdictional precedent on banking-tax issues: deduction under section 36(1)(viia) read with Rule 6ABA, notional gains on foreign exchange forward revaluation, CSR and trust-related outgo under section 37(1), 60% depreciation on ATMs, section 14A read with Rule 8D, depreciation on HTM/HFT/AFS securities, section 36(1)(viii) special reserve computation, timing of tax on interest on securities, and inapplicability of section 115JB to banking companies. It emphasises that, where identical issues in the assessee's own case are already covered by binding precedent and no distinguishing facts or contrary authority are shown, the same view governs and the Revenue's objections fail. Case-Laws Income Tax Mon, 15 Jun 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=793742