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Key Topics

Section 80p(2)(d)8 Section 2504 Section 143(3)4 Section 80p(2)(l)4 Section 24 Section 80p(2)4 Section 36(1)(va)4 Section 80P(2)(d)4 Business Income4 Exemption

CHHATTISGARH SAHAKARI SAKH SAMITI MARYADIT, BHILAI,DURG vs. INCOME TAX OFFICER, WARD-1(2), BHILAI, DURG

In the result, appeals filed by the assessee in ITA No 284, 286 &

ITA 284/RPR/2023[2013-14]Status: DisposedITAT Raipur30 Nov 2023AY 2013-14

Bench: Shri Ravish Sood, Jm & Shri Arun Khodpia, Am (Ita No.284,285,286,287/Rpr/2023) (Assessment Year:2013-14,2017-18,2018-19,2020-21)

For Appellant: Shri M.C. Oswal, AdvFor Respondent: Shri Satya Prakash Sharma, Sr. DR

Section 143(3)Section 2Section 250Section 36(1)(va)Section 80P(2)(d)Section 80p(2)Section 80p(2)(d)Section 80p(2)(l)

l)(a) and 80c rupees 50,000. 80p (1) where in the case of an assessee being a co-operative society, the gross total income includes any income referred to in sub section 2 there shall be deducted , in accordance with and subject to the provisions of this section, the sums specified in sub section (2) in computing the total