M/S. KANCHIYAR SERVICE CO-OP BANK LTD,IDUKKI vs. THE ITO,, THODUPUZHA

Bench: Shri Chandra Poojari, Am & Shri George George K, Jm

disallowed the claim of deduction u/s 80P of the I.T.Act. The reasoning of the Assessing Officer to disallow the claim

M/S. ALAKODE SERVICE CO-OP BANK LTD,IDUKKI vs. THE ITO, THODUPUZHA

Bench: Shri Chandra Poojari, Am & Shri George George K, Jm

disallowed the claim of deduction u/s 80P of the I.T.Act. The reasoning of the Assessing Officer to disallow the claim

M/S. ALAKODE SERVICE CO-OP BANK LTD,IDUKKI vs. THE ITO, THODUPUZHA

Bench: Shri Chandra Poojari, Am & Shri George George K, Jm

disallowed the claim of deduction u/s 80P of the I.T.Act. The reasoning of the Assessing Officer to disallow the claim

KARIMKUNNAM SERVICE CO-OP BANK LTD,THODUPUZHA vs. THE ITO, THODUPUZHA

Bench: Shri Chandra Poojari, Am & Shri George George K, Jm

disallowed the claim of deduction u/s 80P of the I.T.Act. The reasoning of the Assessing Officer to disallow the claim

KARIMKUNNAM SERVICE CO-OP BANK LTD,THODUPUZHA vs. THE ITO, THODUPUZHA

Bench: Shri Chandra Poojari, Am & Shri George George K, Jm

disallowed the claim of deduction u/s 80P of the I.T.Act. The reasoning of the Assessing Officer to disallow the claim

M/S UPPUTHARA SERVICE CO-OP BANK LTD,IDUKKI vs. THE ITO, THODUPUZHA

Bench: Shri George George K

deduction u/s 80P of the I.T.Act. 4. Aggrieved by the order passed by the Assessing Officer disallowing the claim of deduction

UZHAVA SERVICE CO-OP BANK LTD,ALAPPUZHA vs. THE ITO, WD-4, ALAPPUZHA, ALAPPUZHA

Bench: Shri Chandra Poojari

disallowing the claim of deduction u/s 80P of the I.T.Act. The reasoning of the Assessing Officer to disallow the claim

ARTHUNKAL VILLAGE SERVICE CO-OP BANK LTD,ALAPPUZHA vs. THE ITO,, ALAPPUZHA

Bench: Shri Chandra Poojari, Am & Shri George George K, Jm

disallowing the claim of deduction u/s 80P of the I.T.Act. The reasoning of the Assessing Officer to disallow the claim

THE NADAKKAL SERVICE CO-OP BANK LTD,KOLLAM vs. THE ITO, WD-4,, KOLLAM

Bench: Shri Chandra Poojari, Am & Shri George George K, Jm

disallowing the claim of deduction u/s 80P of the I.T.Act. The reasoning of the Assessing Officer to disallow the claim

SL PURAM SERVICE CO-OP BANK LTD,ALAPPUZHA vs. THE ITO,, ALAPPUZHA

Bench: Shri Chandra Poojari, Am & Shri George George K, Jm

disallowing the claim of deduction u/s 80P of the I.T.Act. The reasoning of the Assessing Officer to disallow the claim

KOLLAD SERVICE CO-OP BANK LTD,KOTTAYAM vs. ITO WARD 2 , KOTTAYAM

In the result, all the appealsare allowed

Bench: Shri Sanjay Arora, Accountantmemberand Shri Manomohan Das, Judicialmember

disallowance of deduction claimed under sections 10AA, 80-IA, 80-IAB, 80-IB, 80- IC, 80-ID or section 80-IE, if the return

M/S OLAVANNA SERVICE CO-OP BANK,KOZHIKODE vs. THE ITO WARD 2(3), KOZHIKODE

In the result, all the appealsare allowed

Bench: Shri Sanjay Arora, Accountantmemberand Shri Manomohan Das, Judicialmember

disallowance of deduction claimed under sections 10AA, 80-IA, 80-IAB, 80-IB, 80- IC, 80-ID or section 80-IE, if the return

THACHANATTUKARA FARMERS PRODUCERS COMPANY,PALAKKAD vs. ITO WARD 1, PALAKKAD

In the result, all the appealsare allowed

Bench: Shri Sanjay Arora, Accountantmemberand Shri Manomohan Das, Judicialmember

disallowance of deduction claimed under sections 10AA, 80-IA, 80-IAB, 80-IB, 80- IC, 80-ID or section 80-IE, if the return

ENADIMANGALAM SERVICE CO-OP BANK LTD,PATHANAMTHITTA vs. THE ITO, KOLLAM

Bench: Shri Chandra Poojari, Am & Shri George Mathan, Jm

disallowed the claim of deduction u/s 80P of the I.T.Act. The reasoning of the Assessing Officer to disallow the claim

M/S.KERALA STATE CO-OP AGRICULTURAL & RURAL DEV BANK LTD,TRIVANDRUM vs. THE ITO WD-2(1), TRIVANDRUM

In the result, the appeal filed by the assessee in ITA

Bench: Shri Chandra Poojari, Am & Shri George George K, Jm

deduction u/s 80P of the I.T.Act amounting to Rs.81,55,90,334. The Assessing Officer disallowed the claim of deduction

M/S.KERALA STATE CO-OP AGRICULTURAL & RURAL DEV BANK LTD,TRIVANDRUM vs. THE ITO WD-2(1), TRIVANDRUM

In the result, the appeal filed by the assessee in ITA

Bench: Shri Chandra Poojari, Am & Shri George George K, Jm

deduction u/s 80P of the I.T.Act amounting to Rs.81,55,90,334. The Assessing Officer disallowed the claim of deduction

THE KALAKKODU SERVICE CO-OP BANK LTD,KOLLAM vs. THE ITO, KOLLAM

In the result, the appeal filed by the assessee is partly allowed and the stay petition filed by the assessee is dismissed as infructuous

Bench: Shrigeorge George K.And Shrilaxmi Prasad Sahu(Assessment Year:2018-19

deduction under chapter VI-A is admissible on the profits so enhanced by the disallowance". So our deduction ulsBOP will

AVINISSERY SERVICE CO-OPERATIVE BANK LTD,THRISSUR vs. ITO, WARD 2(1),THRISSUR, THRISSUR

Bench: SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER SHRI RAHUL CHAUDHARY (Judicial Member)

disallowing the deduction under Section 80P. 7. That the Ld. AO has primarily disallowed deduction by taking in to the proportion

SUD CHEMIE INDIA PRIVATE LIMITED,ERNAKULAM vs. DCIT, CORPORATE CIR 2(1),KOCHI, ERNAKULAM

In the result, the appeal filed by the assessee is partly allowed

Bench: Shri George George K., Vp & Shri Inturi Rama Rao, Am

disallowance claim for deduction u/s. 35(2AB) of the Act of Rs. 19,74,30,996/- and the disallowance of subscription