Deduction u/s 80P(2)(a)(i) and 80P(2)(d) - appellant is a ...

Income Tax

August 20, 2018

Deduction u/s 80P(2)(a)(i) and 80P(2)(d) - appellant is a Co-Operative Bank or not - Creation of Co-operative Society under the co-operative societies Act is doubtful. Thus the claim of deduction under section 80P cannot be allowed.

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Deduction u/s 80P(2)(a)(i) and 80P(2)(d) - appellant is a ...

Income Tax

August 20, 2018

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Denial the benefit under Section 80P(2) - The position of these assesses as co-operative societies being clear they cannot be construed as co-operative banks.

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