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ITAT Remands Section 80P Deduction Dispute as Earlier Tribunal Ruling Was Not Considered
Case Law Details
- Case Name
- A Kondalampatty Primary Agricultural Co-operative Credit Society Limited Vs ITO (ITAT Chennai)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2018-19
- Courts
- All ITAT, ITAT Chennai
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A Kondalampatty Primary Agricultural Co-operative Credit Society Limited Vs ITO (ITAT Chennai)
The Chennai Bench of the Income Tax Appellate Tribunal (ITAT) allowed the appeal of the assessee for statistical purposes and restored the matter to the Commissioner of Income Tax (Appeals) [CIT(A)] for fresh adjudication.
The assessee, A. Kondalampatty Primary Agricultural Cooperative Credit Society Limited, filed its return of income for Assessment Year 2018-19 on 11.10.2018 declaring total income at ‘Nil’. During the assessment proceedings, the Assessing Officer examined the assessee&#...
