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Section 80P4 Section 404 Section 80P(2)(a)3 Section 80P(2)(d)3 Deduction3 Section 143(3)2 Section 2512 TDS2 Disallowance2 Addition to Income

THE KERI URBAN CO-OP. CREDIT SOCIETY LTD.,KERI, GOA vs. THE INCOME TAX OFFICER, WARD-2(3), PANAJI

Appeal is allowed in above terms

ITA 140/PAN/2019[2015-16]Status: DisposedITAT Panaji19 Dec 2022AY 2015-16

Bench: Shri Satbeer Singh Godara

For Appellant: Shri S.J. KamatFor Respondent: Smt. Neelima Nadkarni, Sr.DR

Section 143(3)Section 40Section 80PSection 80P(2)(a)Section 80P(2)(d)

section, medical shops, lodging, plying and hiring of goods and carriage etc. It was in that background of the facts that the Hon'ble High Court held that the assessee could not claim deduction u/s.80P(2)(d) of the Act. When we consider the impact of this decision, it turns out that the same is not germane to case under

THE KERI URBAN CO-OP. CREDIT SOCIETY LTD.,KERI, GOA vs. THE INCOME TAX OFFICER, WARD-2(3), PANAJI

THE KERI URBAN CO-OP. CREDIT SOCIETY LTD.,KERI, GOA vs. THE INCOME TAX OFFICER, WARD-2(3), PANAJI

SHANTADURGA MULTI PURPOSE SOUHARDA SAHAKARI NIYAMIT,BELAGAVI vs. INCOME TAX OFFICER, WARD -M 2, BELAGAVI

MAHALASA URBAN CO-OPERATIVE CREDIT SOCIETY LIMITED ,PHONDA vs. INCOME TAX OFFICER, WARD - 2(3), PANAJI