THE COMMISSIONER OF INCOME TAX vs. M/S.KURUHINSHETTY URBAN CO- OPERATIVE
In the result, the above questions are answered in favour
ITA/100036/2014HC Karnataka21 Sept 2015
Bench: ANAND BYRAREDDY,S.SUJATHA
Section 2Section 260ASection 5Section 56Section 80Section 80P(2)(a)Section 80P(4)
iv)
………………..
(v)
………………..
(vi)
………………..
(vii) ………………..
The whole of the amount of profits and gains of
business attributable to any one or more of such
activities.
16
Section 80P(4) which came to be introduced in the statute
by the Finance Act, 2006, with effect from 1.4.2007, reads as
under:
80P(4) The provisions of this section shall not apply in
relation