SCORPIO IRON LTD,PANAJI vs. ITO, WARD - 1(4), PANAJI

In the result, both appeals of the assessee are allowed

68,545/- based on the order of the AO-TP u/s 92CA of the Income Tax Act'1961, in spite of the fact that the assesse or their AE has not taken any benefit or exemption / deduction under the Income Tax Act. The Id AO(TP) and Dispute Resolution Panel-2, Bangalore, 4) has willfully ignored that the assesee

SHREE AMBEY FORGING PRIVAT LIMITED,PANAJI vs. ITO, WARD - (4), PANAJI

In the result, both appeals of the assessee are allowed

68,545/- based on the order of the AO-TP u/s 92CA of the Income Tax Act'1961, in spite of the fact that the assesse or their AE has not taken any benefit or exemption / deduction under the Income Tax Act. The Id AO(TP) and Dispute Resolution Panel-2, Bangalore, 4) has willfully ignored that the assesee

SHRI JAI JINENDRA CREDIT SOUHARDA SAHAKARI LIMITED,BELAGAVI vs. INCOME TAX OFFICER WARD 1 NIPANI, 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

Bench: Shri Pavan Kumar Gadale & Shri G. D. Padmahshali

section 80P(2)(a)(i) of the Act as the cooperative society is registered under the Karnataka Souharda Sahakari Act 1997. The Ld.LR of the assessee submitted that Assessing Officer is not justified in denial of claim of interest income from investment/deposits with the co-operative banks u/s 80(P)(2)(a)(i) of the Act as the society

SHRI BASAVESHWAR URBAN CO OPERATIVE CREDIT SOCIETY LIMITED,BELAGAVI vs. INCOME TAX OFFICER NATIONAL E ASSESSMENT CENTRE, 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

Bench: Shri Pavan Kumar Gadale & Shri G. D. Padmahshali

section 80P(2)(a)(i) of the Act as the cooperative society is registered under the Karnataka Souharda Sahakari Act 1997. The Ld.LR of the assessee submitted that Assessing Officer is not justified in denial of claim of interest income from investment/deposits with the co-operative banks u/s 80(P)(2)(a)(i) of the Act as the society

THE MARATHA URBAN CO-OPERATIVE CREDIT SOCIETY LTD,BELGAUM vs. INCOME TAX OFFICER, WARD - 5, BELGAUM

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

Bench: Shri Pavan Kumar Gadale & Shri G. D. Padmahshali

section 80P(2)(a)(i) of the Act as the cooperative society is registered under the Karnataka Souharda Sahakari Act 1997. The Ld.LR of the assessee submitted that Assessing Officer is not justified in denial of claim of interest income from investment/deposits with the co-operative banks u/s 80(P)(2)(a)(i) of the Act as the society

VIVIDODDSHESHA PRATHAMIK GRAMEEN KRUSHI SAHAKARI SANGH NIYAMIT SOUDATTI,SOUDATTI vs. INCOME TAX OFFICER WARD-4, BELGAUM, BELGAUM

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

Bench: Shri Pavan Kumar Gadale & Shri G. D. Padmahshali

section 80P(2)(a)(i) of the Act as the cooperative society is registered under the Karnataka Souharda Sahakari Act 1997. The Ld.LR of the assessee submitted that Assessing Officer is not justified in denial of claim of interest income from investment/deposits with the co-operative banks u/s 80(P)(2)(a)(i) of the Act as the society

VPK URBAN CO-OPERATIVE CREDIT SOCIETY,MARDOL, PONDA vs. INCOME TAX OFFICER, PANAJI, GOA

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

Bench: Shri Pavan Kumar Gadale & Shri G. D. Padmahshali

section 80P(2)(a)(i) of the Act as the cooperative society is registered under the Karnataka Souharda Sahakari Act 1997. The Ld.LR of the assessee submitted that Assessing Officer is not justified in denial of claim of interest income from investment/deposits with the co-operative banks u/s 80(P)(2)(a)(i) of the Act as the society

SHREE BASVANNA MAHADEV CO-OPERATIVE CREDIT SOCIETY LIMITED,BELAGAVI vs. INCOME TAX OFFICER WARD 6, BELGAUM

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

Bench: Shri Pavan Kumar Gadale & Shri G. D. Padmahshali

section 80P(2)(a)(i) of the Act as the cooperative society is registered under the Karnataka Souharda Sahakari Act 1997. The Ld.LR of the assessee submitted that Assessing Officer is not justified in denial of claim of interest income from investment/deposits with the co-operative banks u/s 80(P)(2)(a)(i) of the Act as the society

VPK URBAN CO-OPERATIVE CREDIT SOCIETY,MARDOL, PONDA vs. DCIT/ACIT, NEAC, DELHI

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

Bench: Shri Pavan Kumar Gadale & Shri G. D. Padmahshali

section 80P(2)(a)(i) of the Act as the cooperative society is registered under the Karnataka Souharda Sahakari Act 1997. The Ld.LR of the assessee submitted that Assessing Officer is not justified in denial of claim of interest income from investment/deposits with the co-operative banks u/s 80(P)(2)(a)(i) of the Act as the society

THE DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-1(1), PANAJI, AYAKAR BHAWAN vs. VPK URBAN COOPERATIVE CREDIT SOCIETY , VPK BHAWAN

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

Bench: Shri Pavan Kumar Gadale & Shri G. D. Padmahshali

section 80P(2)(a)(i) of the Act as the cooperative society is registered under the Karnataka Souharda Sahakari Act 1997. The Ld.LR of the assessee submitted that Assessing Officer is not justified in denial of claim of interest income from investment/deposits with the co-operative banks u/s 80(P)(2)(a)(i) of the Act as the society

SAMARTH URBAN CO-OPERATIVE CREDIT SOCIETY LTD,BELGAUM vs. PR. COMMISSIONER OF INCOME TAX , 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

Bench: Shri Pavan Kumar Gadale & Shri G. D. Padmahshali

section 80P(2)(a)(i) of the Act as the cooperative society is registered under the Karnataka Souharda Sahakari Act 1997. The Ld.LR of the assessee submitted that Assessing Officer is not justified in denial of claim of interest income from investment/deposits with the co-operative banks u/s 80(P)(2)(a)(i) of the Act as the society

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

Bench: Shri Pavan Kumar Gadale & Shri G. D. Padmahshali

section 80P(2)(a)(i) of the Act as the cooperative society is registered under the Karnataka Souharda Sahakari Act 1997. The Ld.LR of the assessee submitted that Assessing Officer is not justified in denial of claim of interest income from investment/deposits with the co-operative banks u/s 80(P)(2)(a)(i) of the Act as the society

PRATHAMIK KRISHI PATTIN SAHAKARI SANGH NIYAMIT LTD BHOJ,BHOJ vs. INCOME TAX OFFICER, WARD-1, NIPANI

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

Bench: Shri Pavan Kumar Gadale & Shri G. D. Padmahshali

section 80P(2)(a)(i) of the Act as the cooperative society is registered under the Karnataka Souharda Sahakari Act 1997. The Ld.LR of the assessee submitted that Assessing Officer is not justified in denial of claim of interest income from investment/deposits with the co-operative banks u/s 80(P)(2)(a)(i) of the Act as the society

HAVYAKA CREDIT SOUHARDA SAHAKARI NIYAMITA,KUMTA vs. INCOME TAX OFFICER, KARWAR

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

Bench: Shri Pavan Kumar Gadale & Shri G. D. Padmahshali

section 80P(2)(a)(i) of the Act as the cooperative society is registered under the Karnataka Souharda Sahakari Act 1997. The Ld.LR of the assessee submitted that Assessing Officer is not justified in denial of claim of interest income from investment/deposits with the co-operative banks u/s 80(P)(2)(a)(i) of the Act as the society

KUMTA ADIKE MARATA SOPUHARDA SAHAKARI SANGH NIYAMIT,KUMTA vs. INCOME TAX OFFICER, WARD - 2, KARWAR

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

Bench: Shri Pavan Kumar Gadale & Shri G. D. Padmahshali

section 80P(2)(a)(i) of the Act as the cooperative society is registered under the Karnataka Souharda Sahakari Act 1997. The Ld.LR of the assessee submitted that Assessing Officer is not justified in denial of claim of interest income from investment/deposits with the co-operative banks u/s 80(P)(2)(a)(i) of the Act as the society

VPK URBAN CO-OPERATIVE CREDIT SOCIETY,MARDOL, PONDA vs. INCOME TAX OFFICER, PANAJI

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

Bench: Shri Pavan Kumar Gadale & Shri G. D. Padmahshali

section 80P(2)(a)(i) of the Act as the cooperative society is registered under the Karnataka Souharda Sahakari Act 1997. The Ld.LR of the assessee submitted that Assessing Officer is not justified in denial of claim of interest income from investment/deposits with the co-operative banks u/s 80(P)(2)(a)(i) of the Act as the society

THE ADARSH MULTIPURPOSE CO-OPERATIVE SOCIETY,BELAGAVI vs. INCOME TAX OFFICER WARD 1-(2) , BELAGAVI, 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

Bench: Shri Pavan Kumar Gadale & Shri G. D. Padmahshali

section 80P(2)(a)(i) of the Act as the cooperative society is registered under the Karnataka Souharda Sahakari Act 1997. The Ld.LR of the assessee submitted that Assessing Officer is not justified in denial of claim of interest income from investment/deposits with the co-operative banks u/s 80(P)(2)(a)(i) of the Act as the society

SHRI BASAVESHWAR URBAN CO OPERATIVE CREDIT SOCIETY LTD,BELAGAVI vs. INCOME TAX OFFICER NATIONAL E ASSESSMENT, 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

Bench: Shri Pavan Kumar Gadale & Shri G. D. Padmahshali

section 80P(2)(a)(i) of the Act as the cooperative society is registered under the Karnataka Souharda Sahakari Act 1997. The Ld.LR of the assessee submitted that Assessing Officer is not justified in denial of claim of interest income from investment/deposits with the co-operative banks u/s 80(P)(2)(a)(i) of the Act as the society

SHRI JAI JINENDRA SOUHARDA SAHAKARI SANGH NIYAMIT,BELAGAVI vs. NATIONAL E ASSESSMENT CENTRE, 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

Bench: Shri Pavan Kumar Gadale & Shri G. D. Padmahshali

section 80P(2)(a)(i) of the Act as the cooperative society is registered under the Karnataka Souharda Sahakari Act 1997. The Ld.LR of the assessee submitted that Assessing Officer is not justified in denial of claim of interest income from investment/deposits with the co-operative banks u/s 80(P)(2)(a)(i) of the Act as the society