Case Law Details
Case Name : Rajkot Jilla Co-Op Cotton Marketing Union Ld Vs ITO (ITAT Rajkot)
Appeal Number : ITA No. 04/Rjt/2020
Date of Judgement/Order : 13/12/2022
Related Assessment Year : 2016-17
Courts :
All ITAT ITAT Rajkot
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Rajkot Jilla Co-Op Cotton Marketing Union Ld Vs ITO (ITAT Rajkot)
ITAT Rajkot held that dividend income and interest earned on surplus held with cooperative bank would be eligible for deduction under Sec.80P(2)(d) of the Income Tax Act.
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