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
80A(5) bars deduction only if not claimed in the return. Appellant hadclaimed in deduction in response to the notice under section 148, and deductionshould be allowed. And further, Section 80AC amendment applies only from AY2018-19 onwards, not from AY 2015-16. As this matter relates to the AY 2015-16.*
- *3. The learned CIT(A) erred in relying
