RADHAKRISHNA NAGARI SAHAKARI PAT SANSTHA LIMITED,AT POST - MALKAPUR, DISTRICT - BULDHANA vs. THE INCOME-TAX OFFICER, WARD - 2, KHAMGAON, KHAMGAON
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Income Tax Appellate Tribunal, SMC BENCH,
Before: Dr. MANISH BORAD
PER DR. MANISH BORAD, AM :
This appeal at the instance of assessee is directed against the order passed by Ld. CIT(A), NFAC, Delhi u/s 250 of the Income-tax Act, 1961 dated 09.03.2026 which is arising out of the Assessment Order passed u/s. 144 r.w.s 250 of the IT Act dated 29.12.2025. 2
Assessee has raised following grounds of appeal:-
On the basis of facts, in the circumstances of the case and as per law, the CIT (A) is not justified in not granting deduction of Rs. 4,08,732/-u/s. 80P(2)(a) of the Act in respect of interest earned on investments kept with
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