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Case Law Details

Case Name : Kolhapur District Central Co-op. Bank Kanista Sevakanchi Sahakar Pat Sanstha Ltd. Vs ITO (ITAT Pune)
Related Assessment Year : 2018-19
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Kolhapur District Central Co-op. Bank Kanista Sevakanchi Sahakar Pat Sanstha Ltd. Vs ITO (ITAT Pune)

Introduction: In a significant ruling by the Income Tax Appellate Tribunal (ITAT) Pune, in the case of Kolhapur District Central Co-op. Bank Kanista Sevakanchi Sahakar Pat Sanstha Ltd. Vs ITO, a pivotal decision was made on January 1, 2024, regarding the eligibility of interest income earned from co-operative or scheduled banks for deduction under section 80P(2) of the Income Tax Act, 1961. This judgment addr

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