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Section 80P(2)(a)7 Section 104 Business Income2 Deduction2

THE TIARA CO-OPERATIVE AGRICULTURAL SERVICE SOCIETY LIMITED,KANGRA vs. ITO, DHARAMASHALA

In the result, all the appeals of the assessee are partly

ITA 905/CHANDI/2017[2009-10]Status: DisposedITAT Chandigarh01 May 2018AY 2009-10

Bench: Ms.Diva Singh & Ms.Annapurna Gupta

For Appellant: Shri Gagan Singh Guleria, AdvFor Respondent: Smt.Chanderkanta, Addl.CIT

Section 80P(2)(a)

capital. In the premises, we take the view that the decision of this Court in the case of Madhya Pradesh Co-operative Bank Ltd. (supra) does not set down the correct law and that the law is as we have put it above. The question, accordingly, is answered in the affirmative and in favour of the assessee." 11. In view

M/S PUNJAB STATE COOPERATIVE FED. OF,CHANDIGARH vs. DCIT,, CHANDIGARH

The appeal stand dismissed

ITA 429/CHANDI/2009[2002-03]Status: Disposed