In the result, ground no.3 raised by the assessee is allowed
Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकर अपील सं./Ita No.672/Srt/2023 Assessment Year: (2017-18) (Hybrid Hearing) The Amroli Vibhag Vividh Vs. The Dcit, Karyakari Sahkari M. Ltd., Circle – 2(3), Utran Amroli, Taluka Choryasi, Surat Surat – 394105. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaaat3043M (Appellant) (Respondent) Appellant By Shri Mehul K. Patel, Ar Shri Vinod Kumar, Sr. Dr Respondent By 18/12/2023 Date Of Hearing Date Of Pronouncement 21/12/2023
house property separately and paid the tax therreon, therefore question of disallowance under section 80P does not arise. 15. On the other hand, ld. Sr. DR for the Revenue stated that rental income is not a part of deduction under section 80P of the Act, however the assessee, being a Co-operative Society, the rental income should be shown separately