Commissioner of Income Tax-II, vs. M/S The A.P.Mahesh Coop. Urban Bank Ltd,

In the result, for the above reasons, these appeals fail and

Bench: V.V.S.RAO,RAMESH RANGANATHAN

Section 80P(2)(a)(i) of the Act. The Senior Counsel for the Revenue brought to our notice the decision of Uttarakhand High Court in Nainital Dist. Cooperative Bank wherein it was held that the income received by a cooperative bank from house property

Commissioner of Income Tax -II vs. The Agrasen Coop. Urban Bank Ltd.,

In the result, for the above reasons, these appeals fail and

Bench: V.V.S.RAO,RAMESH RANGANATHAN

Section 80P(2)(a)(i) of the Act. The Senior Counsel for the Revenue brought to our notice the decision of Uttarakhand High Court in Nainital Dist. Cooperative Bank wherein it was held that the income received by a cooperative bank from house property

Principal Commissioner of Income Tax vs. M/s Nara Constructions,

Bench: CHALLA KODANDA RAM,C.V.NAGARJUNA REDDY

80P; (e) "housing finance company" means a public company formed or registered in India with the main object of carrying on the business of providing long-term finance for construction or purchase of houses in India for residential purposes; (f) "public company" shall have the meaning assigned to it in section 3 of the Companies