SHRI. SHANTHISAGAR CO OP CREDIT SOCIETY LIMITED,HUBLI vs. INCOME TAX OFFICER, WARD-2(1), HUBLI
In the result, the appeal of the assessee is hereby partly allowed for statistical purposes
ITA 2081/BANG/2025[2017-18]Status: DisposedITAT Bangalore12 Mar 2026AY 2017-18
Bench: Shri Waseem Ahmed & Shri Keshav Dubeyassessment Year: 2017-18
For Appellant: Smt. Harsha J, AdvocateFor Respondent: Shri Ganesh R Ghale, Advocate – Standing
Section 250Section 80PSection 80P(2)(a)Section 80P(2)(d)
d) of the Act without prejudice to eligibility of deduction u/s 80P(2)(a)(i) of the Act.
13.5 In view of the above detailed discussion, we hereby set aside the findings of the learned CIT(A) and direct the AO to delete the disallowance of deduction under section 80P(2)(a)(i) of the Act on the interest