Section 80P(4) not restrict Section 80P(2) deduction claimed by Co-op Society: HC

CIT Vs Tamilnadu Cooperative Housing Federation Ltd. (Madras High Court)

Introduction: In a significant legal development, the Madras High Court recently delivered a noteworthy judgment in the case of CIT vs. Tamilnadu Cooperative Housing Federation Ltd. This ruling pertains to a Tax Case Appeal filed under Section 260A of the Income Tax Act, 1961, challenging the order of the Income Tax Appellate Tribunal, Madras ‘D’ Bench, dated 20.02.2014 (ITA No.2185/Mds/2013).

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