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1 result for “disallowance”+ Section 80P(2)(d)clear

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THE WEST BENGAL STATE CO-OPERATIVE AGRICULTURE AND RURAL DEVELOPMENT BANK LTD. vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-32, KOLKATA

The appeal is disposed of and the substantial question of law is answered

ITAT/35/2025HC Calcutta20 Aug 2025

Bench: : The Hon'Ble The Chief Justice T.S Sivagnanam -A N D- Hon'Ble Justice Chaitali Chatterjee (Das) Date : 20Th August, 2025. Appearance :

Section 260ASection 80PSection 80P(2)(a)

D- HON'BLE JUSTICE CHAITALI CHATTERJEE (DAS) DATE : 20th August, 2025. Appearance : Mr. Subash Agarwal, Adv. Mr. Rajarshi Chatterjee, Adv. Mr. Nitish Bhandary, Adv. Mr. Amit Shaw, Adv. Mrs. Suman Sahani, Adv. …for the Appellant Mr. Prithu Dudhoria, Adv. …for the respondent. The Court :- This appeal filed by the assessee under section 260A of the Income