DURGAPUR RAYATWARI COLLIERY KAMGAR SAHAKARI PAT SANSTHA,CHANDRAPUR vs. ITO WARD-2, CHANDRAPUR
In the result, appeal filed by the assessee is partly allowed
ITA 212/NAG/2024[2020-21]Status: DisposedITAT Nagpur28 Nov 2024AY 2020-21
Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant, Member
For Appellant: Ms. Alfiya RozieFor Respondent: Shri Abhay Y. Marathe
Section 143(1)Section 143(2)Section 80PSection 80P(2)(a)Section 80P(2)(c)Section 80P(2)(d)
c)(i)
NIL iii)
Under section 80P(2)(d)
` 91,47,236
6. The Assessing Officer, on a perusal of the details filed, observed that the assessee–society has earned interest income of ` 91,47,236, from its investment with Cooperative Banks. In the computation of total income submitted during course of scrutiny, the assessee has also claimed the said