THE INDUR INTIDEEPAM PRODUCERS MA CO-OP SOCIETIES FEDERATION LIMITED,NIZAMABAD vs. ITO WARD-1, NIZAMABAD
In the result, the appeal of the assessee is allowed for statistical purposes
ITA 339/HYD/2023[2017-18]Status: DisposedITAT Hyderabad17 Oct 2023AY 2017-18
Bench: Shri R.K. Panda & Shri Laliet Kumar
For Appellant: Shri S. Ramarao, AdvocateFor Respondent: Shri Shakeer Ahmed, Sr. A.R
Section 142(1)Section 143(2)Section 143(3)Section 80PSection 80P(2)
80P of the Act provides as under :
Deduction in respect of income of co-operative
Societies.
(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