SANKALP SAKH SAHKARI SANSTHA MARYADIT,MANDSAUR vs. THE PCIT-1 , INDORE
In the result, appeal of the assesse is allowed
ITA 188/IND/2023[2018-19]Status: DisposedITAT Indore30 Jan 2024AY 2018-19
Bench: Shri Vijay Pal Rao & Shri B.M. Biyanisankalp Sakh Sahkari Pr. Cit-1 Sanstha Maryadit Indore 1, C/O Smriti Nagrik Sahkari Vs. Bank Dayamandir Road Goshala Market, Mandsaur (Appellant / Assessee) (Respondent/ Revenue) Pan: Aaeas0312G Assessee By Shri Anil Kamal Garg, Ar Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 25.01.2024 Date Of Pronouncement 30.01.2024
Section 143Section 143(3)Section 263Section 80PSection 80P(2)(d)Section 8O
80H and section 80J.
[(4) Nothing contained in this section shall apply to a co-operative society carrying on insurance business in respect of the profits and gains of that business computed in accordance with section 44.]”
11.From specifically going through the provisions of Section 80P(2)(d) of the Act, we find that the assessee is eligible for deduction
