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Multipurpose Co-op Societies Get Fresh Look on U/s 80P Claims
Case Law Details
- Case Name
- Shiroda Progressive Urban Multipurpose Cooperative society Limited Vs ITO (ITAT Panaji)
- 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 Panaji
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Shiroda Progressive Urban Multipurpose Cooperative society Limited Vs ITO (ITAT Panaji)
Interest From Scheduled Banks May Still Qualify: ITAT Panaji Remands s.80P Claim of Multipurpose Co-op Society
Panaji ITAT ‘SMC’ Bench, in The Shiroda Progressive Urban Multipurpose Cooperative Society Ltd. vs. ITO, NFAC (ITA Nos.272 & 273/PAN/2025, AYs 2018-19 & 2020-21, order dated 23.12.2025), condoned a marginal delay of one day and partly allowed the appeals for statistical purposes, remanding the issue of deduction u/s 80P to the AO for fresh examination.
The Assessee, a co-operative credi...
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