M/S SHIRAGAO PRATHAMIK KRISHI PATTIN SAHAKARI BANK NIYAMIT,BELAGAVI vs. INCOME TAX OFFICER, WARD - 1(3), BELAGAVI
The appeals of the assessee are allowed
ITA 8/PAN/2019[2012-13]Status: DisposedITAT Panaji25 Jan 2023AY 2012-13
Bench: Shri Satbeer Singh Godara
For Appellant: Shri S. Gadadi, C.AFor Respondent: Shri N. Shrikant
Section 143(3)Section 80PSection 80P(2)(d)Section 80P(4)
capital and reserves of which are not less than one lakh of rupees; and (3) the bye-laws of which do not permit admission of any other co-operative society as a member.”
9. We heard the rival submissions and perused the material available on record.
10. Having discharge the matter in the issue of section
