In the result, both the above appeals of the Assessee are dismissed
Bench: SHRI. LALIET KUMAR (Judicial Member), SHRI. KRINWANT SAHAY (Accountant Member)
80P, amounting to Rs.8,66,76,909. The assessee is a co-operative society engaged in providing loans to member housing societies and developing housing projects. The return disclosed income from four heads: house property, business/profession, capital gains, and other sources. The case was selected for scrutiny, and notices under sections 143(2