Case Law Details
Case Name : ITO Vs M/s. Perinthalmanna Service Co-operative Bank Limited (ITAT Cochin)
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All ITAT ITAT Cochin
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ITO Vs M/s. Perinthalmanna Service Co-operative Bank Limited (ITAT Cochin)
The Assessing Officer in the impugned orders had disallowed the claim stating that the assessee could not be treated as a primary agricultural credit society as it is engaged in the business of banking and in view of insertion of section 80P(4) with effect from 01.04.2007, the assessee was not entitled to deduction u/s 80P(2) of the I.T.Act.
Held by ITAT
Th
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