KRUSHI VIBHAG KARMCHARI VRUND SAHAKARI PATH SANSTHA MARYADIT ,WARDHA vs. INCOME TAX OFFICER , WARD-1, NAGPUR
In the result, the appeal is allowed for statistical purposes
ITA 182/NAG/2019[2009-10]Status: DisposedITAT Nagpur06 Oct 2022AY 2009-10
Bench: Shri R.S. Syalनिर्धारण वषा / Assessment Year : 2009-10 Krushi Vibhag Karmchari Vs. Ito, Ward-1, Vrund Sahakari Pat Sanstha Wardha Maryadit Bajaj Building, Krushna Nagar, Wardha, Maharashtra – 442001 Pan: Aacak6196N Appellant Respondent
Section 139Section 139(1)Section 139(4)Section 144Section 148Section 80Section 80ASection 80A(5)Section 80P
80-IE is that such deduction must be claimed in a return filed u/s 139(1) of the Act.
In one sense, section 80AC is an exception to section 80A(5), making the mandate of the latter section more stringent in the prescribed cases. Whereas other deductions of Part C of Chapter
VI-A, including section 80P, can be claimed
