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
ITA 27/AHD/2022[2017-18]Status: DisposedITAT Ahmedabad11 May 2022AY 2017-18
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
For Appellant: NoneFor Respondent: Shri Umesh Agarwal, Sr.D.R
Section 80P(2)(d)
f)
A.Y. 2017-18
6
(4) The provisions of this section shall not apply in relation to any co-operative bank other than a primary agricultural credit society or a primary co-operative agricultural and rural development bank.
Explanation.—For the purposes of this sub-section,—
(a) "co-operative bank" and "primary agricultural credit society" shall have the meanings respectively