Case Law Details
Case Name : Union Bank of India Staff Co-op Thrift and Credit Society Limited Vs ITO (ITAT Chennai)
Related Assessment Year : 2017-18
Courts :
All ITAT ITAT Chennai
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Union Bank of India Staff Co-op Thrift and Credit Society Limited Vs ITO (ITAT Chennai)
The case of Union Bank of India Staff Co-op Thrift and Credit Society Limited vs. ITO (ITAT Chennai) revolves around the deduction claimed under Section 80P(2)(a)(i) of the Income Tax Act for dividends received from shares in a cooperative bank. The dispute arose from the Commissioner of Income Tax (Appeals)’s order, which the assessee contested before the Income Tax Appellate Tribunal (ITAT) in Chennai.
The crux of the matter was the disallowance of the deduction by the Assessing O
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