GOWRIPATNAM PRIMARY AGRICULTURAL COOPERATIVE CREDIT SOCIETY LIMITED,GOWRIPATNAM vs. ITO, WARD-1, TADEPALLIGUDEM
In the result, appeal of the assessee is dismissed
ITA 433/VIZ/2025[2016-17]Status: DisposedITAT Visakhapatnam13 Oct 2025AY 2016-17
Bench: Shri Ravish Sood, Hon'Ble**
Section 139(1)Section 147rSection 148
10A](javascript:ShowMainContent() or [section 10AA](javascript:ShowMainContent() or [section](javascript:ShowMainContent() [10B](javascript:ShowMainContent() or [section 10BA](javascript:ShowMainContent() or under any provision of this Chapter under the heading "C.—Deductions in respect of certain incomes", no deduction shall be allowed to him thereunder.*
- **12.** On a plain reading of section 80A(5) of the Act, it is clear
