THE PUNJAB STATE FEDERATION OF COOPERATIVE HOUSE BUILDING SOCIETIES LTD.,CHANDIGARH vs. ACIT, CHANDIGARH
In the result, both the above appeals of the Assessee are dismissed
ITA 797/CHANDI/2017[2013-14]Status: DisposedITAT Chandigarh19 Jan 2026AY 2013-14
Bench: SHRI. LALIET KUMAR (Judicial Member), SHRI. KRINWANT SAHAY (Accountant Member)
For Appellant: Shri Atul Goyal, C.A (Virtual Mode)For Respondent: Dr. Ranjit Kaur, Addl. CIT, Sr. DR
Section 57oSection 80PSection 80P(2)(a)
property, business/profession, capital gains, and other sources. The case was selected for scrutiny, and notices under sections 143(2) and 142(1) were issued. The assessee’s counsel attended and filed submissions. The assessee had shown receipts including interest from member societies and interest from banks, and had claimed the entire income including interest and other miscellaneous receipts as eligible
