Case Law Details
Case Name : Naragund Taluka Prathamika Shiksa Shiksakiyar Co-op. Credit Society Ltd. Vs ITO (ITAT Bangalore)
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All ITAT ITAT Bangalore
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Naragund Taluka Prathamika Shiksa Shiksakiyar Co-op. Credit Society Ltd. Vs ITO (ITAT Bangalore)
Income Tax Appellate Tribunal (ITAT) Bangalore recently ruled on the case of Naragund Taluka Prathamika Shiksa Shiksakiyar Co-op. Credit Society Ltd. Vs ITO, concerning the eligibility of interest income for deduction under Section 80P(2)(a)(i) of the Income Tax Act. The assessee, a co-operative credit society, had filed its return claiming the deduction, but the Assessing Officer (AO) disallowed Rs. 3,09,103/- of interest income, categorizing it as income from other sources. A
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