TMI BlogAssessee is an AOP or cooperative society - The assessee has himself obtained PAN No. in the capacity of...Assessee is an AOP or cooperative society - The assessee has himself obtained PAN No. in the capacity of AOP and from the alphabets of PAN, it is clear that the assessee is an AOP, the arguments taken by the assessee does not survive. - Howeve, the assessee is a cooperative society for the purpose of Income-tax Act and assessee is eligible for claiming deduction as per sec. 80P(2)(a)(i) - AT ..... X X X X Extracts X X X X X X X X Extracts X X X X
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