ASSISTANT COMMISSIONER OF INCOME TAX, PANCHKULA CIRCLE, PANCHKULA, PANCHKULA vs. HARYANA STATE COOPERATIVE SUPPLY AND MARKETING FEDERATION LTD, PANCHKULA
In the result, the present appeal of the Revenue is allowed for statistical purposes
ITA 664/CHANDI/2024[2018-19]Status: DisposedITAT Chandigarh16 Jul 2025AY 2018-19
Bench: SHRI. LALIET KUMAR (Judicial Member), SHRI. KRINWANT SAHAY (Accountant Member)
For Appellant: Shri Aman Parti, AdvocateFor Respondent: Smt. Geetinder Mann, CIT, DR
Section 10(34)Section 14ASection 80P(2)(d)Section 80P(2)(e)
4. Briefly the facts of the case are that the assessee is a co-operative apex society engaged in the procurement, storage, and marketing of agricultural produce. The assessee declared income after claiming deduction of Rs.31,67,04,079 under section 80P(2)(e) on account of rental income from godowns/warehouses and Rs.7,11,15,902 under section 80P
