BHAIRABNALA SAMABAY KRISHI UNNAYAN SAMITY LIMITED,KALNA vs. ITO, WARD-1(1), BURDWAN
In the result, the appeal of assessee is allowed
ITA 111/KOL/2022[2017-18]Status: DisposedITAT Kolkata15 Dec 2022AY 2017-18
Section 143(2)Section 154Section 250Section 80PSection 80P(2)(a)Section 80P(2)(d)Section 80P(4)
80P. (1)
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(2) The sums referred to in sub-section (1) shall be the following, namely
:—
(a) in the case of a co-operative society engaged in—
(i) carrying on the business of banking or providing credit facilities to its members, or (ii) a cottage industry, or (iii) the marketing of agricultural produce grown by its members
