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Case Law Details

Case Name : Urapar Coop. Agri. Service Society Ltd Vs ACIT (ITAT Amritsar)
Appeal Number : I.T.A. No. 89/Asr/2021
Date of Judgement/Order : 23/05/2023
Related Assessment Year : 2017-18
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Urapar Coop. Agri. Service Society Ltd Vs ACIT (ITAT Amritsar)

ITAT Amritsar held that interest on FDR’s received by co-operative society by investing in another co-operative society is eligible for deduction under section 80P(2)(d) of the Income Tax Act.

Facts-

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