Section 80P(2)(d) deduction on interest/dividend income out of investments with co-op society

Chokkadi Vyavasaya Seva Sahakari Bank Niyamitha Vs ITO (ITAT Bangalore)

Section 80P(2)(d) deduction on interest / dividend income out of investments with co-op society

The case of Chokkadi Vyavasaya Seva Sahakari Bank Niyamitha vs. Income Tax Officer (ITAT Bangalore) revolves around the interpretation and application of Section 80P(2)(a)(i) and Section 80P(2)(d) of the Income Tax Act, 1961 pertaining to deductions for cooperative societies. The appeals were filed against orders of the Income Tax Department disallowing deductions claimed by Chokkadi Vyavasaya

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