CHOTANAGPUR CATHOLIC MISSION CO – OPERATIVE CREDIT SOCIETY ,RANCHI vs. PRINCIPAL COMMISSIONER OF INCOME TAX, RANCHI, RANCHI

Bench: SHRI GEORGE MATHAN (Judicial Member), SHRI RATNESH NANDAN SAHAY (Accountant Member)

Section 80P of the Act. It was the prayer that the order of the ld. Pr.CIT is liable to be quashed. 3. In reply, ld. CIT-DR submitted that in view of the decisions of the Hon’ble Supreme Court in the case of Totgars Cooperative Sales Society, reported 322 ITR 283 (SC) and in the case of Secunderabad Club