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No Section 69 Addition Merely for Reflecting Depreciation in Incorrect ITR Schedule
Case Law Details
- Case Name
- ACIT Vs Zila Sahkari Bank Private Limited (ITAT Delhi)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2016-17
- Courts
- All ITAT, ITAT Delhi
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ACIT Vs Zila Sahkari Bank Private Limited (ITAT Delhi)
ITAT Allows Deduction Under Section 80P(2)(d) Because Dividend Was Received From Cooperative Societies
SEO Description: The Tribunal held that dividend received from cooperative societies qualified for deduction under Section 80P(2)(d), despite the assessee originally claiming exemption under Section 10(34). Relying on earlier decisions in the assessee’s own case, it deleted the sustained addition.
The Income Tax Appellate Tribunal (ITAT), Delhi, decided the Revenue’s appeal and the assessee’s cross objec...
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