Search: disallowance

90 results for “disallowance”+ Section 80P(4)clear

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Section 80P(2)(d)190 Section 80P111 Deduction86 Section 36(1)(viia)69 Section 143(3)63 Addition to Income55 Disallowance50 Section 26349 Section 80P(2)(a)45

DCIT, CIRCLE-2(1)(1), SURAT, SURAT vs. BARDOLI VIBHAG GRAM VIKAS CO OP CREDIT SOCIETY LTD, SURAT

In the result, the appeal of the revenue is dismissed

ITA 315/SRT/2025[2018-19]Status: DisposedITAT Surat22 Aug 2025AY 2018-19

Bench: Ms Suchitra Raghunath Kamble & Shri Bijayananda Pruseth

Section 194A(3)(v)Section 250Section 80PSection 80P(1)Section 80P(2)Section 80P(2)(d)Section 80P(4)

4) of section 80P of the Act. The AO observed that when the interest and dividend on investment by co-operative societies in scheduled commercial banks are not available for deduction u/s 80P(2)(d) of the Act, there is no logic in providing the benefit of deduction to the interest earned on deposits from co-operative banks

Showing 1–20 of 90 · Page 1 of 5

DCIT, CIRCLE-2(1)(1), SURAT, SURAT vs. BARDOLI VIBHAG GRAM VIKAS CO OP CREDIT SOCIETY LTD, SURAT

DCIT, CIRCLE-2(1)(1), SURAT, SURAT vs. BARDOLI VIBHAG GRAM VIKAS CO OP CREDIT SOCIETY LTD, SURAT

DCIT, CIRCLE-2(1)(1), SURAT, SURAT vs. BARDOLI VIBHAG GRAM VIKAS CO OP CREDIT SOCIETY LTD, SURAT

DEPUTY COMMISSIONER OF INCOME-TAX, CIRCLE-2(1 )(1), SURAT, SURAT vs. BARDOLI VIBHAG GRAM VIKAS CO OP CREDIT SOCIETY LTD, SURAT

DEPUTY COMMISSIONER OF INCOME-TAX, CIRCLE-2(1)(1), SURAT, SURAT vs. BARDOLI VIBHAG GRAM VIKAS CO OP CREDIT SOCIETY LTD, SURAT

NAVAGAM VIBHAG SEVA SAHKARI MANDLI LTD,NA vs. ARIVS.ITO, WARD-3, NAVSARI

MOGAR PARTAPORE VIBHAG SEVA SAHKARI MANDLI LTD,NA vs. ARIVS.DCIT, NAVSARI CIRCLE , NAVSARI

NAVAGAM VIBHAG SEVA SAHAKARI MANDLI LTD,NA vs. ARIVS.INCOME TAX OFFICER, WARD 3 , NAVSARI

NAVAGAM VIBHAG SEVA SAHKARI MANDLI LTD,NA vs. ARIVS.ITO, WARD 3 , NAVSARI

NAVAGAM VIBHAG SEVA SAHKARI MANDLI LTD.,NA vs. ARIVS.ITO, WARD 3 , NAVSARI

THE WANKA VIVIDH KARYAKARI SEVA SAHKARI MANDALI LTD,TAPI vs. THE INCOME TAX OFFICER, WARD2 BARDOLI, BARDOLI

ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE- 2(1)(1), SURAT vs. PANDESARA GREEN ENVIRONMENT WATER WELFARE COOP. SOCIETY LIMITED, SURAT

ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE- 2(1)(1), SURAT vs. PANDESARA GREEN ENVIRONMENT WATER WELFARE COOP. SOCIETY LIMITED, SURAT

ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE- 2(1)(1), SURAT vs. PANDESARA GREEN ENVIRONMENT WATER WELFARE COOP. SOCIETY LIMITED, SURAT

THE AMROLI VIBHAG VIVIDH KARYAKARI SAHKARI M LTD.,SURAT vs. DY. COMMISSIONER OF INCOME TAX, CIRCLE - 2(3), SURAT

SHRI NEHRUNAGAR CO-OP. HOUSING SOCIETY,SURAT vs. INCOME TAX OFFICER, WARD-1(3)(5), SURAT

M/S. MAROLI BAZAR VIBHAG VIVIDH KARYAKARI SAHKARI MANDLI LTD.,,NA vs. ARIVS.DEPUTY COMMISSIONER OF INCOME TAX, NAVSARI CIRCLE , NAVSARI

KHAREL VIBHAG VIVIDH KARYAKARI SAHKARI MANDLI LTD.,NA vs. ARIVS.THE DEPUTY COMMISSIONER OF INCOME TAX CIRCLE NAVSARI, NAVSARI

MAROLI BAZAAR VIBHAG VIVIDH KARYAKARI SAHKARI MANDLI LTD.,NA vs. ARIVS.THE INCOME TAX OFFICER, WARD-2, NAVSARI

KHAREL VIBHAG V. V. K.S. M. LIMITED,NA vs. ARIVS.THE INCOME TAX OFFICER, WARD-2, NAVSARI

THE AMROLI VIBHAG VIVIDH KARYAKARI SAHAKARI MANDLI LTD.,,SURAT vs. THE DY.CIT.,CIRCLE-2(3),, SURAT