BELGAUM COAL & COKE CONSUMER CO-OP ASSOCIATION LTD,BELGAUM vs. ITO, WARD - 1(1), BELGAVI
The appeal of the assessee is partly allowed for statistical purposes in terms of our aforesaid observations
ITA 102/PAN/2018[2010-11]Status: DisposedITAT Panaji06 Apr 2022AY 2010-11
Bench: Shri Ravish Sood & Shri Jamlappa D Battullआयकर अपील सं. / Ita No. 102/Pan/2018 "नधा"रण वष" / Assessment Year : 2010-11 Belgaum Coal & Coke Consumer Co-Operative Association Ltd. Khanapur Road, Udyambag, Belgaum-590 008. Pan : Aaaat4615M .......अपीलाथ" / Appellant बनाम / V/S. The Income Tax Officer, Ward-1(1), Belagavi. ……""यथ" / Respondent
For Appellant: Shri Shivanand Halbhavi, CAFor Respondent: Shri Sourabh Nayak, Sr. DR
Section 143(3)Section 2(19)Section 263Section 80P(2)(d)Section 80P(2)(e)
80,035/-; and (ii). Belgaum District Central Co-Op
Bank Ltd. : Rs. 3,012/-, i.e co-operative Banks, would not be eligible for deduction u/s.
6
Belgaum Coal & Coke Consumer Co-operative Association Ltd.
Vs. ITO
ITA No.102 /PAN/2018
80P(2)(d) cannot be sustained. Our aforesaid view is fortified by the order of the ITAT,
Mumbai in the case
