THE KAREEPPA PANCHAYATH SERVICE CO-OPERATIVE BANK LTD.D,KOLLAM vs. THE ITO, KOLLAM
Appeal is allowed in above terms
ITA 732/COCH/2023[AY-2017-18]Status: DisposedITAT Cochin23 Oct 2024
Bench: Shri Satbeer Singh Godara & Shri Amarjit Singhassessment Year : 2017-18
For Appellant: Ms. Anoopa, AdvocateFor Respondent: Dr. S. Pandian, CIT-DR
Section 2Section 22Section 250Section 40Section 56Section 80PSection 80P(2)(a)Section 80P(4)
TDS payments made
to non-members.
3. The Revenue vehemently argued during the course of
hearing that the assessee viz., Kareeppa Panchayat Service Co-op.
Bank Ltd. is in fact a cooperative bank covered u/sec.80P(4) of the
Act than a cooperative credit society eligible for the impugned detailed
discussion u/sec.80P(2)(a)(i) of the Act. We sought
