SHRI VAJAPUR PATIDAR CO. OPARATIVE CREDIT SOCIETY LTD.,MEHSANA vs. THE ITO, WARD-5, PATAN

In the result appeal of the assessee is partly allowed

Bench: Shri Waseem Ahmed & Shri Siddharatha Nautiyalआयकर अपील सं./Ita No. 27/Ahd/2022 िनधा"रण वष"/Asstt. Year: 2017-2018 Shri Vajapur Patidar Co. Operative Credit I.T.O., Society Limited, Vs. Ward-5, At. Vijapaur Po. Sanghpur, Patan. Ta. Vijapaur, Dist. Mehsana

d) of the Act, 1961. Hence the ground of appeal of the assessee is partly allowed. 10.2 Coming to next issue with regard to basic deduction as provided under section 80P(2)(c) of the Act and prayed by the assessee in the ground of appeal before us. The provisions of section 80P(2)(c) of the Act, provides that

BARODA CITIZEN COMMUNITY CO. OP. CREDIT SCOIETY LTD.,,VADODARA vs. THE ITO, WARD-1(2)(2), VADODARA