Case Law Details
Case Name : Daee Coop T&C Society Vs ACIT (ITAT Chennai)
Related Assessment Year : 2013-14
Courts :
All ITAT ITAT Chennai
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Daee Coop T&C Society Vs ACIT (ITAT Chennai)
There is no dispute with regard to the fact that the assessee is a credit co-operative society registered under the TamilNadu Cooperative Societies Act, 1983. It is also not in dispute that the assessee is engaged in the business of providing credit facilities to its members. The AO has disallowed deduction claimed u/s.80P(2)(a)(i) of the Act primarily on two grounds. The first objection of the AO is with regard to claim of deduction in the light of provisions of Section 80A
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can we get 80 P Deduction????
Sir what is the position of the assessee in the Assessment year 2018-19, in case where Primary agricultural Societies have not filed returns within the due date but have claimed 80P deduction in the Return of Income filed by them in response to notice u/s 148
Excellent case. well informed. thank you verymuch