GOMATI CO-OPERATIVE MILK PRODUCERS UNION LIMITED,AGARTALA vs. ACIT-NATIONAL-E-ASSEMENT CENTRE, NEW DELHI
ITA 136/GTY/2023[2018-19]Status: DisposedITAT Guwahati20 Jan 2025AY 2018-19
Bench: Shri Manomohan Das, Hon’Ble & Shri Rakesh Mishra, Hon’Ble
For Appellant: Shri Kishor Jain, FCAFor Respondent: Shri Kaushik Ray, JCIT
Section 143(3)Section 250Section 5Section 56Section 80PSection 80P(2)(d)Section 80P(4)
iii)For that on the facts and circumstances of the case as well as on the points of law the Assessing Officer erred in deciding that The Tripura State Co-operative Bank is not being a Co-op Society and therefore not allowed deduction u/s 80P(2)(d) on the interest income earned by the assessee.
3. Brief facts
