THE CITIZEN COOPERATIVE SOCIETY LTD., REP. BY MANAGING DIRECTOR G.RANGA RAO. HYDERABAD vs. ASST. COMMISSIONER OF INCOME TAX
The appeal is dismissed in terms of the signed reportable
C.A. No.-010245-010245 - 2017Supreme Court08 Aug 2017
Section 2(19)Section 80PSection 80P(4)
D G M E N T
A.K. SIKRI, J.
Leave granted.
2) The appellant herein, after losing in all the fora below, has knocked the
doors of this Court by means of the present appeal seeking the benefit
of Section 80P of the Income Tax Act, 1961 (hereinafter referred to as
the ‘Act’). The Assessing Officer held that deduction
