Case Law Details
Case Name : Gandhinagar District Co-op. Milk Producers Union Ltd Vs ACIT (ITAT Ahmedabad)
Appeal Number : ITA No.513/Ahd/2023
Date of Judgement/Order : 03/10/2024
Related Assessment Year : 2020-21
Courts :
All ITAT ITAT Ahmedabad
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Gandhinagar District Co-op. Milk Producers Union Ltd Vs ACIT (ITAT Ahmedabad)
Conclusion: Since cooperative banks were considered cooperative societies for the purpose of Section 80P(2)(d), thereby making assessee’s interest and dividend income eligible for deduction. Such income fostered cooperative financial activi
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