GANDHINAGAR DISTRICT CO.OP.MILK PRODUCERS UNION LIMITED,GANDHINAGAR vs. THE ACIT, CIRCLE GANDHINAGA, GANDHINAGAR
In the result, appeal of the assessee is allowed
ITA 512/AHD/2023[2014-15]Status: DisposedITAT Ahmedabad08 Mar 2024AY 2014-15
Bench: Smt. Annapurna Gupta & Shri Siddhartha Nautiyal
For Appellant: Shri Tushar Hemani, Sr. Advocate & ShriFor Respondent: Dr. DArsi Suman Ratnam, CIT D.R. & Shri
Section 139(1)Section 143(3)Section 147Section 148Section 80PSection 80P(2)(c)Section 80P(2)(d)
disallowance of entire deduction under Section. 80P(2) of the Act of Rs. 40,84,182/-. The Ld.
CIT(A) erred in not appreciating the bifurcation of deduction under Section. 80P of Rs. 40,84,182/- into Section 80P(2)(c) at Rs. 50,000/- and Section 80P(2)(d) at Rs.
40,34,182/-. The Ld. CIT(A) ought