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Section 80P Deduction Denied as No Valid Return Was Filed: ITAT Visakhapatnam
Case Law Details
- Case Name
- Maruthi Primary Agricultural Cooperative Credit Society Limited Vs ITO (ITAT Visakhapatnam)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2017-18
- Courts
- All ITAT, ITAT Visakhapatnam
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Maruthi Primary Agricultural Cooperative Credit Society Limited Vs ITO (ITAT Visakhapatnam)
The Income Tax Appellate Tribunal (ITAT), Visakhapatnam, dismissed the appeal filed by a Primary Agricultural Cooperative Credit Society (PACS) and upheld the denial of deduction under Section 80P(2)(a)(i) of the Income-tax Act, 1961 for Assessment Year 2017-18. The Tribunal held that the assessee was not entitled to the deduction because it had failed to file a valid return of income in accordance with Section 139 of the Act and, therefore, could not satisfy the requirement of Sectio...
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