THE KARNATAKA STATE CO-OPERATIVE AGRICULTURE AND RURAL DEVELOPMENT BANK,BENGALURU vs. INCOME TAX OFFICER, WARD-5(2)(1), BANGALORE
ITA 1060/BANG/2023[2020-21]Status: DisposedITAT Bangalore29 Apr 2024AY 2020-21
Bench: Shri Chandra Poojari & Smt Beena Pillai
For Appellant: Shri K. Sheshadri, CA &For Respondent: Shri D.K. Mishra, CIT – DR
Section 2Section 80PSection 80P(2)(a)Section 80P(4)
Class
Members),
(b) Nominal members who are also the assessee's members (D
Class Members) and which membership is expressly
permitted by sections 18(1)(a) and 18(2) read with section
2(f) of the KCS Act, and
(c) its employees (of some small amounts as staff loans),
advanced