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2019 (1) TMI 1009 - AT - Income TaxEntitlement to deduction u/s. 80P(2)(a)(i) - assessee are primary agricultural credit societies registered under the Kerala Cooperative Societies Act, 1969 - Held that:- Admittedly, the assessee are primary agricultural credit societies registered under the Kerala Cooperative Societies Act, 1969. The Hon'ble High Court of Kerala in the case of Chirakkal Service Co-op Bank Ltd. (2016 (4) TMI 826 - KERALA HIGH COURT) had held that a 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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