MADHUSUDANKATI SAMABAY KRISHI UNNAYAN SAMITY LTD.,KOLKATA vs. ITO, WD-49(1), KOLKATA, KOLKATA
In the result, the appeal of the assessee is partly allowed
ITA 420/KOL/2014[2010-2011]Status: DisposedITAT Kolkata14 Jul 2017AY 2010-2011
Bench: Hon’Ble Shri A.T.Varkey, Jm & Shri M.Balaganesh, Am ] I.T.A Nos. 420/Kol/2014 Assessment Year : 2010-11 Madhusudankati Samabay Vs. I.T.O.Ward 49(1), Kolkata Krishi Unnayan Samity’ Ltd. Pan : Aaaam 7591 F] (Respondent) (Appellant) For The Appellant : Kakoli Das, Ito For The Respondent : Arvind Agarwal, Advocate Date Of Hearing : 23.06.2017. Date Of Pronouncement : 14.07.2017
For Appellant: Kakoli Das, ITOFor Respondent: Arvind Agarwal, Advocate
Section 143(3)Section 80PSection 80P(2)(a)Section 80P(2)(e)
17,278/-
(A-B)RS.15,78,059/-
(c) Hence, I disallow claim of deduction u/s.80P of Rs.15,78,059/-, as above, derived from conducting other activities which does not qualify as deductible income u/s.80(2) (a) (iv) of the IT. Act, 1961. )
2.3. The assessee submitted before the ld CITA as below:-
Ground No. 3 & 4 of the Original Ground
