THE ORGAON URBAN CO-OPERATIVE CREDIT SOCIETY LIMITED,MARCELA vs. INCOME TAX OFFICER, WARD - 1(2), PANAJI
ITA 74/PAN/2025[2017-18]Status: DisposedITAT Panaji05 Aug 2025AY 2017-18
Bench: Hon’Ble Shri Pavan Kumar Gadale & Shri G. D. Padmahshaliita Nos. 074/Pan/2025 Assessment Year : 2017-18 The Orgaon Urban Co-Operative Credit Society Limited. Devulwada, Mercela, Goa-403 107. Pan : Aaaat6227D . . . . . . . Appellant
For Appellant: Ms Eesha Dukle [‘Ld. AR’]For Respondent: Ms Rijjula Uniyal [‘Ld. DR’]
Section 143(1)Section 143(3)Section 2(19)Section 250Section 253(1)Section 80P(2)(a)Section 80P(2)(d)Section 80P(4)
disallowance holding that, the interest on investment made with GSCBL Bank qualifies for deductions u/s 80P(2)(d) of the Act as it satisfies twofold conditions laid therein and the provisions of section 80P(4