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)
Disallowance of deduction claimed u/s 80P(2)(d) of the Act
6.1 During the course of appeal proceedings, the appellant furnished copy of the order of the earlier CIT(A) on identical issue, dated
05.06.2023 for the AY 2017-18 in appellant's own case, allowing the claim made u/s 80P(2)(d) of the IT Act by holding that
