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Section 14A5 Section 80P(2)(d)5 Section 2633 Section 143(3)2 Deduction2

NEELACHAL GRAMYA BANK (SUCCEEDED BY ODISHA GRAMYA BANK),BHUBANESWAR vs. DCIT, CIRCLE-2(2), BHUBANESWAR

In the result, appeal of the assessee is partly allowed for statistical purposes

ITA 72/CTK/2018[2010-11]Status: DisposedITAT Cuttack20 Sept 2022AY 2010-11

Section 80P(4) of the I.T.Act and therefore the denial of claim of deduction u/s.80P of the I.T Act by the lower authorities is arbitrary, erroneous, bad, both in the eye of law and on facts and legally untenable. e. That the CBDT Circular relied on by the learned CIT(Appeals) is contrary to the express provisions

THE CUTTACK CREDIT CO-OPERATIVE SOCIETY LTD.,CUTTACK vs. PRINCIPAL CIT, CUTTACK

In the result, appeal of the assessee is dismissed

ITA 201/CTK/2019[2014-15]Status: DisposedITAT Cuttack17 May 2022AY 2014-15

Bench: S/ S/Shri Chandra Mohan Garg, Judicial & Arun Khodpia & Arun Khodpia & Arun Khodpiaassessment Year : 2014-15 The Cuttack Credit Co The Cuttack Credit Co-Operative Vs. Pr. Cit, Cuttack Pr. Cit, Cuttack Society Ltd., A.D. Market, Link Society Ltd., A.D. Market, Link Road, Cuttack Road, Cuttack Pan/Gir No. No.Aadat 5204 F (Appellant (Appellant) .. ( Respondent Respondent) Assessee By : Shri N.R.Biswal N.R.Biswal, Ar Revenue By : Shri M.K.Goutam, Cit (Dr) Date Of Hearing : 29 /3/ 20 / 2022 Date Of Pronouncement : 17 / 5 /2022 O R D E R