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1995 (11) TMI 53 - HC - Income Tax

  1. 2016 (1) TMI 1262 - AT
  2. 2006 (3) TMI 249 - AT
  3. 1997 (12) TMI 134 - AT
The High Court of Rajasthan ruled that interest received by a cooperative society on outstanding balances does not qualify for exemption under section 80P(2)(a)(i) of the Income-tax Act. The decision was based on a previous case and the reference was answered in favor of the Revenue.

 

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