Search: section 68

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Section 80P(2)(d)16 Section 80P16 Section 80P(4)8 Section 2504 Section 143(3)4 Section 80P(2)4 Deduction4 Disallowance4

M/S. HANUMANGARH KENDRIYA SAHAKARI BANK LTD.,HANUMANGARH vs. ACIT, CIRCLE-2, BIKANER

In the result, the appeals filed by the appellant are allowed andthe order(s) of the Kerala High Court and other authorities to thecontrary are set aside

ITA 71/JODH/2022[2016-17]Status: DisposedITAT Jodhpur12 Oct 2023AY 2016-17

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

Section 143(3)Section 250Section 80PSection 80P(2)Section 80P(2)(d)Section 80P(4)

SECTION 80P(2) FURTHER A CO- OPERATIVE SOCIETY WHICH IS DOING THE BUSINESS OF BANKING (CALLED AS A CO- OPERATIVE BANK) CAN INVEST ITS FUND IN ANOTHER CO-OPERATIVE SOCIETIES IN ORDER TO EARN INTEREST/ I.T.A. Nos. 68