GRAMIN SEWA SAHAKARI SAMITI MARYADIT, VILLAGE: TAMASEONI,RAIPUR vs. INCOME TAX OFFICER, WARD-1(1), RAIPUR
ITA 150/RPR/2019[2013-14]Status: DisposedITAT Raipur04 Aug 2022AY 2013-14
Bench: Shri Ravish Sood & Shri Arun Khodpia
Section 143(3)
section 80P(1) of the Act. In fact similar view is taken by the Andhra Pradesh High Court in the case of COMMISSIONER
OF INCOME
TAX
III
HYDERABAD VS. ANDHRA PRADESH STATE COOPERATIVE
BANK LTD. Reported in (2011) 200 TAXMAN 220/12. In that view of the matter, the order passed by the appellate authorities denying the benefit of deduction