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2017 (4) TMI 297 - AT - Income TaxExemption u/s 80(P)(2) eligibility - assessee a Primary Agricultural Credit Co- operative Society registered under the Kerala Co-operative Society Act - Held that:- Respectfully following the judgment in the case of Chirakkal Service Co-operative Bank Ltd ( 2016 (4) TMI 826 - KERALA HIGH COURT) CIT(A) is justified in directing the Assessing Officer to grant benefit of section 80P(2) of the Act wherein held that the primary agricultural credit society registered under the Kerala Cooperative Societies Act, 1969, is entitled to the benefit of deduction u/s 80P(2). - Decided in favour of assessee
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