THE KARNATAKA STATE CO-OPERATIVE AGRICULTURE AND RURAL DEVELOPMENT BANK,BENGALURU vs. INCOME TAX OFFICER, WARD-5(2)(1), BANGALORE
In the result, the appeals filed by the assessee stands partly\nallowed as indicated herinabove
ITA 1060/BANG/2023[2020-21]Status: DisposedITAT Bangalore29 Apr 2024AY 2020-21
For Appellant: \nShri K. Sheshadri, CA &For Respondent: \nShri D.K. Mishra, CIT – DR
Section 80PSection 80P(4)
Class\nMembers),\n(b) Nominal members who are also the assessee's members (D\nClass Members) and which membership is expressly\npermitted by sections 18(1)(a) and 18(2) read with section\n2(f) of the KCS Act, and\n(c) its employees (of some small amounts as staff