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2015 (6) TMI 1237 - AT - Income TaxDeduction u/s 80P(2)(a)(i) - assessee is a cooperative society engaged in providing credit facilities to its members - HELD THAT:- It is also undisputed that the assessee is not a cooperative bank - We find that in the present case the assessee has contended before the Assessing Officer that it deals only with its members and accepts deposits and gives loans only to its members. This has not been disputed by the AO - Accordingly in the background of above discussion and precedent, we do not find any infirmity in the order of learned CIT(Appeals). Accordingly, we uphold the same.
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