THE PRINCIPAL COMMISSIONER OF INCOME TAX, vs. VILAPPIL SERVICE CO-OPERATIVE BANK LTD.,
Appeals are allowed as indicated above
ITA/142/2019HC Kerala01 Nov 2021
Bench: HONOURABLE MR.JUSTICE S.V.BHATTI,HONOURABLE MR.JUSTICE BASANT BALAJI
Section 260ASection 80P(2)Section 80P(2)(a)Section 80P(2)(d)
1) A housing society;
2) An urban consumer society;
3) A society carrying on transport
business;
4) A society engaged in the performance
of any manufacturing operations with
the aid of power, where the gross total
income does not exceed Rs.20,000/-
(twenty thousand rupees)
The income by way of interest on
securities and the income from house
property chargeable