GANGAKHED MULTISTATE CO OP. CREDIT SOCIETY LIMITED,PARBHANI vs. ITO, WARD, HINGOLI, HINGOLI

This corrigendum is being issued to correct the inadvertent error in the Tribunal order dated 14.08.2024 in not mentioning the attendance of Shri Digambar Surwase, learned Authorised Representative for the assessee. Therefore, the name of Shri Digambar Surwase, Chartered Accountant is treated as appeared on behalf of the assessee. In view thereof, para No. 5 of the Tribunal order dated 14.08.2024 stands deleted and Para No.7 be read as under : “7. I heard the rival submissions and perused the relevant material on record. The issue in the present appeal relates to the allowability of deduction u/s.80P(2)(d) in respect of interest income earned by a Cooperative Society formed with the object of accepting deposits from Members and lending money to its Members, which is no more res integra in view of catena of decisions passed by this Bench on this very issue.”