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Section 80P(2)(d) Deduction: Dividend from Co-op Banks & Credit Society
Case Law Details
- Case Name
- Mahapalika Kshetra Madhyamik Shikshak Sahakari Pat Sanstha Maryadit Vs CIT(A) (ITAT Mumbai)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2017-18
- Courts
- All ITAT, ITAT Mumbai
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Mahapalika Kshetra Madhyamik Shikshak Sahakari Pat Sanstha Maryadit Vs CIT(A) (ITAT Mumbai)
Dividend which is earned by the Society registered under Maharashtra Co-operative Society Act, 1960 from shares of the co-operative banks and co-operative credit society is also eligible for deduction under section 80P(2)(d) of IOncome Tax Act, 1961
The brief facts of the case are that the assessee is a registered Society under Maharashtra Co-operative Society Act, 1960. The said society is a society of municipal secondary teachers and other municipal employees. The said Society registr...
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