62 results for “disallowance”+ Section 13(2)(d)clear
Sorted by relevance
Key Topics
Showing 1–20 of 62 · Page 1 of 4
In the result, for the above reasons, these appeals fail and
Bench: V.V.S.RAO,RAMESH RANGANATHAN
D deals with deductions in respect of certain incomes. Section 80P is a special provision providing for the deduction in respect of income of co-operative societies. As defined in Section 2(19) of the Act, “co-operative society” means “a co-operative society registered under the Co-operative Societies Act, 1912, or under any other law for the time