VADAKKEVILA SERVICE CO-OPERATIVE BANK LTD,KOLLAM vs. THE ITO, KOLLAM
Appeal is allowed in above terms
ITA 478/COCH/2023[2017-18]Status: DisposedITAT Cochin25 Sept 2024AY 2017-18
Bench: Shri Satbeer Singh Godara & Shri Amarjit Singh
For Appellant: Ms.Anoopa, AdvocateFor Respondent: Sri.Sanjit Kumar Das, CIT-DR
Section 143(3)Section 194ASection 40Section 56Section 80PSection 80P(2)Section 80P(2)(a)
iii) Thirdly, the gross total income must include income that is referred to in sub-section (2).(iv)
Fourthly, sub-clause (2)(a)(i) speaks of a co-operative society being
"engaged in", inter alia, carrying on the business of banking or providing credit facilities to its members.(v) Fifthly, the burden is on the assessee to show, by adducing
