M/S.KOYYODE SERVICE CO-OP BANK LTD,KANNUR vs. THE ITO WARD 1, KANNUR, KANNUR
ITA 682/COCH/2022[2013-2014]Status: DisposedITAT Cochin31 Jan 2024AY 2013-2014
Bench: Shri Sanjay Arora & Shri Manomohan Daskoyyode Service Co-Op. Bank Ltd. Income Tax Officer - (1) Koyyode, Kannur 670621 Aayakar Bhavan Vs. [Pan:Chnko1067D] Kannothumchal, Kannur 670006 (Appellant) (Respondent)
For Appellant: Shri George Thomas, CAFor Respondent: Smt. J.M. Jamuna Devi, Sr. D.R
Section 143(3)Section 80PSection 80P(1)Section 80P(4)
80P. (1) Where, in the case of an assessee being a co-operative society, the gross total income includes any income referred to in sub-section (2), there shall be deducted, in accordance with and subject to the provisions of this section, the sums specified in sub- section (2), in computing the total income of the assessee.
(2) The sums
