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Case Law Details

Case Name : Gangadhareshwara Souharda Pattina Sahakari Sangha Ni Gangavathi Vs ITO (ITAT Bangalore)
Related Assessment Year : 2016-17
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Gangadhareshwara Souharda Pattina Sahakari Sangha Ni Gangavathi Vs ITO (ITAT Bangalore)

Section 80P(2)(d) not eligible on interest on surplus funds deposited with Co-Op banks by cooperative society: ITAT Bangalore

In the case of Gangadhareshwara Souharda Pattina Sahakari Sangha Ni Gangavathi Vs ITO, the Income Tax Appellate Tribunal (ITAT) Bangalore ruled that cooperative societies cannot claim deductions under Section 80P(2)(d) of the Income Tax Act for interest earned from surplus funds deposited with cooperative banks. The case revolved around t

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