GANDHINAGAR DISTRICT CO.OP.MILK PRODUCERS UNION LIMITED,GANDHINAGAR vs. THE ACIT, CIRCLE GANDHINAGA, GANDHINAGAR
In the result, the appeal filed by the assessee is allowed
ITA 513/AHD/2023[2020-21]Status: DisposedITAT Ahmedabad03 Oct 2024AY 2020-21
Bench: Shri T.R. Senthil Kumar & Shri Makarand V. Mahadeokarआयकर अपील सं /Ita No.513/Ahd/2023 िनधा"रण वष" /Assessment Year : 2020-21 Gandhinagar District Co- The Asst.Cit बनाम/ Op.Milk Producers Union Ltd. Circle, Gandhinagar V/S. K. Road, Gidc Electronics Estate Sector-25, Gandhinagar Gujarat – 382 024 "थायी लेखा सं./Pan: Aaajg 1061 B (अपीलाथ%/ Appellant) (&' यथ%/ Respondent) Assessee By : Shri Tushar Hemani, Sr.Advocate & Shri Parimalsinh B. Parmar, Ar Revenue By : Shri Rignesh Das, Sr.Dr सुनवाई की तारीख/Date Of Hearing : 25/09/2024 घोषणा की तारीख /Date Of Pronouncement: 03/10/2024 आदेश/O R D E R Per Makarand V. Mahadeokar, Am:
For Appellant: Shri Tushar Hemani, Sr.Advocate &For Respondent: Shri Rignesh Das, Sr.DR
Section 143(3)Section 144BSection 80PSection 80P(2)(d)Section 80P(4)
d) of the Act.
6.3. Section 80P(2)(c) of the Act provides a standard deduction for co- operative societies engaged in activities that are not specifically covered
Gandhinagar District Co-op.Milk Producers Union Ltd. vs. ACIT.
Asst. Year : 2020-21
under Section 80P(2)(a) or (b). Specifically, it allows a deduction of up to Rs.50