Case Law Details
Case Name : The Chombal Service Co-operative Bank Limited Vs ITO (ITAT Cochin)
Related Assessment Year : 2010-11
Courts :
All ITAT ITAT Cochin
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The Chombal Service Co-operative Bank Limited Vs ITO (ITAT Cochin)
The issue under consideration is whether co-operative bank is eligible for deduction under section 80P of income tax Act, 1961 ?
ITAT states that, the claim of deduction u/s 80P of the I.T.Act was denied, by relying on the judgment of the Larger Bench of the Hon’ble jurisdictional High Court in the case of The Mavilayi Service Co-operative Bank Ltd. v. CIT (supra). The CIT(A) ought not to have r
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