Case Law Details
Case Name : Kangayam Primary Agricultural Co-operative Credit Society Vs ITO (ITAT Chennai)
Related Assessment Year : 2016-17
Courts :
All ITAT ITAT Chennai
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Kangayam Primary Agricultural Co-operative Credit Society Vs ITO (ITAT Chennai)
ITAT Chennai held that interest income received from investment in Erode District Central Co-operative Bank, which is governed by Tamil Nadu Co-operative Societies Act, is eligible for deduction u/s 80P(2)(d) of the Income Tax Act.
Facts- The only issue in this appeal of assessee is as regards to the order of CIT(A) confirming the action of the AO in disallowing the claim of deduction u/s.80P(2
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