SANGAM SAHAKARI PATPEDHI MARYADITNAGARI,NAVI MUMBAI, THANE vs. MUMBAI-W-91, VASHI NAVIMUMBAI

In the result, both the appeal of the assessee are allowed

Bench: Shri Om Prakash Kant () & Ms. Kavitha Rajagopal () Assessment Year: 2015-16 & Assessment Year: 2020-21 Sangam Sahakari Patpedhi Mumbai-W-91, Maryaditnagari, Navi Mumbai, It-Office, Vashi Railway Station Office No. 227, Central Facility Vs. Building Navi Mumbai-400703. Building, 3Rd Floor, Sector-19, Turbhe, Navi Mumbai-400705. Pan No. Aacas 6296 B Appellant Respondent

section 80P(4) of the Act. 6.8 Now, the question is confined to single point as Now, the question is confined to single point as to whether the to whether the appellant has derived its interest income from the party falling in the first appellant has derived its interest income from the party falling in the first appellant has derived

SADHANA SAHAKARI PATPEDHI LIMITED,VASAI, PALGHAR vs. CIT(A), NFAC , DELHI

gains of business’. Our view draws strength from the decision of the Tribunal in the case of Kaliandas Udyog Bhavan Premises Co-operative Society Ltd. vs. ITO: ITA No. 6547/Mum/2017, dated 24.04.2018. In that case, after examining the judgment of the Hon’ble Supreme Court in the case of Totgars Cooperative Sale Society

SADHANA SAHAKARI PATPEDHI LIMITED,PALGHAR vs. CIT(A), NFAC, DELHI

gains of business’. Our view draws strength from the decision of the Tribunal in the case of Kaliandas Udyog Bhavan Premises Co-operative Society Ltd. vs. ITO: ITA No. 6547/Mum/2017, dated 24.04.2018. In that case, after examining the judgment of the Hon’ble Supreme Court in the case of Totgars Cooperative Sale Society

ITO-26(2)(1), MUMBAI, MUMBAI vs. SANGLI VAIBHAV CO OPERATIVE CREDIT SOCIETY LIMITED, MUMBAI

Bench: SHRI NARENDRA KUMAR BILLAIYA, ACCOUNTANT MEMBER SHRI RAHUL CHAUDHARY (Judicial Member)

gains of business’. Our view draws strength from the decision of the Tribunal in the case of Kaliandas Udyog Bhavan Premises Co-operative Society Ltd. vs. ITO: ITA No. 6547/Mum/2017, dated 24.04.2018. In that case, after examining the judgment of the Hon’ble Supreme Court in the case of Totgars Cooperative Sale Society

ITO-26(2)(1), MUMBAI, MUMBAI vs. SANGLI VAIBHAV CO OPERATIVE CREDIT SOCIETY LIMITED, MUMBAI

Bench: SHRI NARENDRA KUMAR BILLAIYA, ACCOUNTANT MEMBER SHRI RAHUL CHAUDHARY (Judicial Member)

gains of business’. Our view draws strength from the decision of the Tribunal in the case of Kaliandas Udyog Bhavan Premises Co-operative Society Ltd. vs. ITO: ITA No. 6547/Mum/2017, dated 24.04.2018. In that case, after examining the judgment of the Hon’ble Supreme Court in the case of Totgars Cooperative Sale Society

ITO-26(2)(1), MUMBAI, MUMBAI vs. SANGLI VAIBHAV CO OPERATIVE CREDIT SOCIETY LIMITED, MUMBAI

Bench: SHRI NARENDRA KUMAR BILLAIYA, ACCOUNTANT MEMBER SHRI RAHUL CHAUDHARY (Judicial Member)

gains of business’. Our view draws strength from the decision of the Tribunal in the case of Kaliandas Udyog Bhavan Premises Co-operative Society Ltd. vs. ITO: ITA No. 6547/Mum/2017, dated 24.04.2018. In that case, after examining the judgment of the Hon’ble Supreme Court in the case of Totgars Cooperative Sale Society