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Section 80P(2)(a)(i) Deduction Allowed as Assessee Not a Cooperative Bank: ITAT Panaji
Case Law Details
- Case Name
- Ugar Sugar Works Kamgar & Dr. Shirgaokar Shaikashanik Trust Nokar Co-op Credit Society Ltd. Vs ITO (ITAT Panaji)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2012-13
- Courts
- All ITAT, ITAT Panaji
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Ugar Sugar Works Kamgar & Dr. Shirgaokar Shaikashanik Trust Nokar Co-op Credit Society Ltd. Vs ITO (ITAT Panaji)
The appeal arose from the order of the Commissioner of Income Tax (Appeals), Gulbarga, dated 29 December 2017 for Assessment Year 2012-13. The assessee was a cooperative society registered under the Karnataka State Co-operative Society Act, 1959 with the object of accepting deposits from and providing credit facilities to its members. It filed its return of income declaring total income of ₹4,03,384 after claiming deduction under Section 80P(2)(a)(i) of the In...
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