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3 results for “house property”+ Section 80Pclear

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Mumbai87 Bangalore32 Delhi27 Kolkata18 Jaipur17 Pune8 Indore8 Chandigarh7 Chennai7 Cochin5 Visakhapatnam3 Kerala3 Ahmedabad3 Hyderabad2 Rajkot2 SC2 Surat2 Nagpur1

Key Topics

Section 80P(2)(a)7 Section 80P7 Section 2504 Deduction3 Addition to Income3 Section 143(3)2 Section 143(2)2 Disallowance2

THE RUDRAPAKA PRIMARY AGRICULTURAL COOPERATIVE SOCIETY LIMITED H1249,MACHILIPATNAM vs. INCOME TAX OFFICER, WARD-1, GUDIVADA

ITA 162/VIZ/2024[2021-22]Status: DisposedITAT Visakhapatnam17 Oct 2025AY 2021-22

Bench: SHRI G. MANJUNATHA, HON’BLE (Accountant Member), SHRI RAVISH SOOD, HON’BLE (Judicial Member)

Section 80PSection 80P(2)Section 80P(2)(a)

house property”, and denied the claim under Section 80P(2)(a)(i) of the Act. 3. Aggrieved by the assessment

THE ELURU COOPERATIVE HOUSE MORTGAGE SOCIETY LTD.,,ELURU vs. INCOME-TAX OFFICER, WARD - 1,, ELURU

ITA 226/VIZ/2023[2016-17]Status: DisposedITAT Visakhapatnam18 Sept 2025AY 2016-17

Section 143(2)Section 143(3)

Section 250

Section 80P

Section 80P(2)(a)

section 21 of\nthe A.P. Cooperative Societies Act, 1964. I further find that the appellant\nhas distributed the surplus to only 177 members and not to the remaining\nmembers of the society. Thus, It is very clear that the society is not covered\nby the principle of mutuality. Therefore, I hold that the Ld AO is correct in\ndenying

THE ELURU COOPERATIVE HOUSE MORTGAGE SOCIETY LIMITED,ELURU vs. INCOME-TAX OFFICER, WARD - 1,, ELURU

ITA 225/VIZ/2023[2015-16]Status: DisposedITAT Visakhapatnam18 Sept 2025AY 2015-16

Section 143(2)Section 143(3)Section 250Section 80PSection 80P(2)(a)

house property.\n•\nLoans are granted against the mortgage of the property in favour of\nthe Society.\n•\nThese members are entitled to receive dividends and also have\nvoting rights in the Society.\n(b) \"B\" Class Members\n•\nAdmission to this category requires payment of a membership fee of\nRs. 10/-.\nPage No. 7\n•\nUpon payment