THE KARNATAKA KARAVALI URBAN CO-OPERATIVE CREDIT SOCIETY LIMITED,ATHANI vs. INCOME TAX OFFICER, WARD - 1 (4), BELGAUM, BELAGAVI
ITA 457/PAN/2018[2012-13]Status: DisposedITAT Panaji17 Aug 2022AY 2012-13
Bench: Shri C.M. Garg & Shri Girish Agrawal
For Appellant: Shri S.M. Kedarshetti, AdvocateFor Respondent: Shri Mayur Kamble, Sr. DR
Section 80Section 80P(2)Section 80P(2)(a)
disallowed the deduction u/s 80P(2)(a)(i).
4. Aggrieved, the assessee carried the matter in appeal to the ld.CIT(A), but, remained empty handed as the appeal of the assessee was dismissed by the first
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ITAs No.457 & 458/PAN/2018
appellate authority by observing that the assessee has admitted to have nominal/associate members more than 15% of its regular membership
