DY. C. I. T., CIRCLE - 1, GORAKHPUR vs. BARODA UTTAR PRADESH GRAMIN BANK NOW AMALGAMATED WITH BARODA U.P. BANK, GORAKHPUR
In the result, the appeals of the Revenue are dismissed and the Cross Objections of the assessee are allowed
ITA 55/VNS/2023[2018-2019]Status: DisposedITAT Varanasi26 Sept 2023AY 2018-2019
Bench: Shri. B. R. Baskaran & Shri Amit Shukla
For Appellant: Shri S. K. Garg, AdvocateFor Respondent: Shri Robin Chaudhary, CIT
Section 143(3)Section 2(19)Section 22Section 254Section 271Section 3Section 80PSection 80P(2)(a)
section SOP (1) and 80P (2) (II) FURTHR
CBDT ISSUED “circular no. 6/2010 (F. NO. 173
(3)/44/2009-IT (A-l) DATED 20.09.2010 C to give more and more clarity on 80P deduction. Therefore, the assessee is assessed as status of AOP.
From aforesaid discussion it is held that assesseee is not entitled for deduction u/s 80P
