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Section 80P4 Section 143(3)2 Section 1442 Addition to Income2

SWARNA SOUHARDA CREDIT CO-OPERATIVE LTD vs. COMMISSIONER OF INCOME TAX (APPEALS)

WP/4840/2020HC Karnataka03 Mar 2020

Bench: The Hon'Ble Mr.Justice S. Sunil Dutt Yadav

Section 220(6)Section 246Section 246ASection 263Section 80PSection 80P(2)(a)

68,267/- as being profits and gains of its business after having claimed deduction of Rs.16,54,031/- under Section 80P of the Income Tax Act, 1961 (“the Act”, for short). 3 3. It is further submitted that in the assessment proceedings, the second respondent has disallowed deduction with respect to interest on investment of Rs.13

SWARNA SOUHARDA CREDIT CO-OPERATIVE LTD vs. COMMISSIONER OF INCOME TAX (APPEALS)

M/S. DEEPAK EXTRUSIONS PVT. LTD., vs. THE DEPUTY COMMISSIONER OF INCOME TAX

SWARNA SOUHARDA CREDIT CO-OPERATIVE LTD vs. COMMISSIONER OF INCOME TAX (APPEALS)

M/S. DEEPAK EXTRUSIONS PVT. LTD., vs. THE DEPUTY COMMISSIONER OF INCOME TAX