BASAV SOUHARDA CREDIT SAHAKARI NIYAMIT BAILHONGAL,BAILHONGALA vs. INCOME TAX OFFICER NATIONAL E ASSESSMENT CENTER, BELAGAVI
In the result, the appeal filed by the revenue is dismissed and twenty eight appeals filed by the assessee are partly allowed for statistical purpose in aforestated terms
ITA 190/PAN/2024[2020-2021]Status: DisposedITAT Panaji28 Nov 2025AY 2020-2021
Bench: Shri Pavan Kumar Gadale & Shri G. D. Padmahshali
section 80P(2)(a)(i) of the Act, the AO concluded that the appellant was not eligible for the deduction claimed u/s.
80P(2)(a)(i) of the Act and the same was disallowed