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
80P. (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 in sub-section (2), in computing the total income of the assessee.
(2) The sums