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ITAT Cochin allows Section 80P Deduction to Primary Agricultural Credit Coop Society
Case Law Details
- Case Name
- Mundur Service Co-op. Bank Ltd. Vs ITO (ITAT Cochin)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2018-19
- Courts
- All ITAT, ITAT Cochin
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Mundur Service Co-op. Bank Ltd. Vs ITO (ITAT Cochin)
ITAT Cochin: Deduction u/s 80P Allowed to Primary Agricultural Credit Cooperative Society – Supreme Court’s Mavilayi Ruling Applied
Cochin Tribunal allowed the appeal of a cooperative society by directing AO to grant deduction u/s 80P, holding that sub-section (4) had no application to a Primary Agricultural Credit Cooperative Society not holding a banking licence.
Assessee, a cooperative society registered under the Kerala Cooperative Societies Act, 1969, engaged in accepting deposits from members & providin...
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