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2014 (8) TMI 1086 - AT - Income TaxDeduction under section 80P(2)(a)(i) - whether assessee being a regional rural bank established under RRB Act, 1976, was to be treated as a co-operative bank or could be considered as a co-operative society? - Held that:- This issue has been decided in favour of the assessee in its own case for the earlier assessment years by the co-ordinate Bench of this Tribunal [2012 (8) TMI 1059 - ITAT CHENNAI] held that there is much strength in the argument of the assessee that it is to be treated as cooperative society in view of the provisions contained in RRB Act, 1976. If so, it would be eligible under section 80P(2)(a)(i) of the Act - Decided in favour of assessee
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