Home Case Index All Cases Income Tax Income Tax + AT Income Tax - 2016 (5) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2016 (5) TMI 1521 - AT - Income TaxDeduction u/s.80P - assessee was carrying on banking business - HELD THAT:- As decided in Kulswami Co-operative Society assessee [2014 (4) TMI 355 - ITAT MUMBAI] Co-operative Society does not fall within the restriction placed in sub-section (4) of section 80P of the Act, and decided the identical issue in favour of the assessee.
|