Section 80P(2) of the Income Tax Act

Income-tax Act, 2025: s.149

Section 80P(2) falls under section 80P of the Income-tax Act, 1961, which corresponds to section 149 (Deduction in respect of income of co-operative societies) of the Income-tax Act, 2025.

Read section 149 of the 2025 Act

Correspondence checked against the ICAI tabular mapping of the two Acts and the BharatTax.co section commentary.

The decision most relied on for Section 80P(2) is Mantola Co-operative Thrift & Credit Society Ltd. v. CIT (50 Taxmann.com 278), cited in 242 of the 332 judgments on BharatTax that turn on this section.

Leading authorities on Section 80P(2)

Mantola Co-operative Thrift & Credit Society Ltd. v. CIT
50 Taxmann.com 278 · 2014 · High Court
242
citing judgments

A cooperative society is not entitled to deduction under Section 80P(2)(a)(i) for interest income earned from investments and deposits which are not attributable to its primary business. An assessment order erroneously allowing such a deduction is revisable under Section 263 as being erroneous and prejudicial to the revenue, or subject to reassessment under Section 147.

CIT v. Punjab State Cooperative Agricultural Development Bank Ltd.
389 ITR 68 · 2016 · High Court
192
citing judgments

Income earned by a cooperative society from investing its surplus funds in short-term deposits and securities is not attributable to its core activities and therefore not eligible for deduction under Section 80P(2)(a)(i) of the Income-tax Act.

CIT v. Southern Eastern Employees Cooperative Credit Society Ltd.
390 ITR 524 · 2017 · High Court
170
citing judgments

Income from surplus funds invested in short-term deposits and securities by a cooperative credit society is not attributable to its activities and is therefore not eligible for exemption under section 80P(2)(a)(i) of the Income-tax Act.

Sant Motiram Maharaj Sahakari Pat Sanstha Ltd. v. ITO
120 Taxmann.com 10 · 2020 · ITAT
135
citing judgments

Interest earned by a Cooperative credit Society from deposits with a Cooperative bank is eligible for deduction under Section 80P(2) of the Income-tax Act. Revisional orders under Section 263 disallowing such deduction are invalid if the original allowance was correct.

CIT v. Ankita Electronics Pvt. Ltd.
379 ITR 50 · 2015 · High Court
45
citing judgments

When the High Court admits a substantial question of law concerning an assessee's claim or alleged default, it indicates the assessee's bona fides, thereby preventing the imposition of penalties under sections 271(1)(c) or 271C. The mere disallowance of a claim or an addition by revenue authorities does not automatically lead to a penalty if the issue is debatable and pending appeal.

CIT v. Jay Kumar B. Patil
236 ITR 469 · 1999 · Supreme Court
19
citing judgments

The revisional powers of the Principal Commissioner under Section 263 extend to matters not considered and decided in an appeal, even if these matters were part of the original assessment.

PCIT v. Kundrathur Finance and Chit Co.
283 ITR 329 · 2006 · High Court
19
citing judgments

The genuineness of a transaction does not constitute a reasonable cause for the non-levy of penalty under Section 271D of the Income Tax Act, 1961.

ITO v. Shri Bhairavnath Multistate Cooperative Credit Society Ltd.
164 Taxmann.com 382 · 2024 · ITAT
17
citing judgments

Interest income earned by a cooperative society from investments of its surplus funds in cooperative banks is eligible for deduction under Section 80P(2)(d) of the Income Tax Act.

Liberty India v. CIT (
288 ITR 494 · 2007 · High Court
17
citing judgments

Interest and other income are not considered to be 'derived from' the business and are therefore not eligible for deduction under Section 80IA. Separate additions cannot be made for investments in movable property if the source of such investment has already been subjected to tax.

Bhagyalaxmi Co-op. Hsg. Soc. Ltd. v. DCIT
170 Taxmann.com 336 · 2025 · High Court
8
citing judgments

Judgments on Section 80P(2)

Banganga Nagari Sahakari Pat Sanstha Maryadit Ojhar (Mig), Nashik vs. The Income Tax Officer, Ward -1(1), Nashik.

In the result, appeal of the assessee is allowed

ITA 1789/PUN/2025[2018-19]Status: DisposedITAT Pune20 Jan 2026AY 2018-19

Bench: Dr.Dipak P. Ripote & Shri Vinay Bhamoreआयकर अपऩल सं. / Ita Nos.1788 & 1789/Pun/2025 निर्धारण वषा / Assessment Year: 2022-23 & 2018-19 Banganga Nagari Sahakari V The Income Tax Officer, Patsanstha Maryadit, S Ward-1(1), Nashik. Ravsaheb, Bhagava, Nashik Chowk, Ojhar Niphad, Ozar Mig, Nashik – 422206. Pan: Aaajb0550G Appellant/ Assessee Respondent / Revenue Assessee By Shri Sanjeev Muttha – Virtual Revenue By Smt Neha Thakkar (Virtual) Date Of Hearing 19/01/2026 Date Of Pronouncement 20/01/2026 आदेश/ Order Per Bench : These Two Appeals Filed By The Assessee Against The Separate Orders Of Ld.Commissioner Of Income Tax(Appeal)[Nfac], Passed Under Section 250 Of The Income Tax Act, 1961 For A.Y.2022-23 Dated 22.05.2025 Emanating From The Assessment Order Dated 18.03.2024 Under Section 143(3) R.W.S. 144B Of The Income Tax Act, 1961 & Order Under Section 250 Of The Income Tax Act, 1961

Section 143Section 143(3)Section 250Section 80P(2)Section 80P(2)(a)Section 80P(2)(c)Section 80P(2)(d)

Banganga Nagari Sahakari Patsanstha Mariyadit Ojhar (Mig), Nashik vs. The Income Tax Officer, Ward -1(1), Nashik

In the result, appeal of the assessee is allowed

ITA 1788/PUN/2025[2022-23]Status: DisposedITAT Pune20 Jan 2026AY 2022-23

Bench: Dr.Dipak P. Ripote & Shri Vinay Bhamoreआयकर अपऩल सं. / Ita Nos.1788 & 1789/Pun/2025 निर्धारण वषा / Assessment Year: 2022-23 & 2018-19 Banganga Nagari Sahakari V The Income Tax Officer, Patsanstha Maryadit, S Ward-1(1), Nashik. Ravsaheb, Bhagava, Nashik Chowk, Ojhar Niphad, Ozar Mig, Nashik – 422206. Pan: Aaajb0550G Appellant/ Assessee Respondent / Revenue Assessee By Shri Sanjeev Muttha – Virtual Revenue By Smt Neha Thakkar (Virtual) Date Of Hearing 19/01/2026 Date Of Pronouncement 20/01/2026 आदेश/ Order Per Bench : These Two Appeals Filed By The Assessee Against The Separate Orders Of Ld.Commissioner Of Income Tax(Appeal)[Nfac], Passed Under Section 250 Of The Income Tax Act, 1961 For A.Y.2022-23 Dated 22.05.2025 Emanating From The Assessment Order Dated 18.03.2024 Under Section 143(3) R.W.S. 144B Of The Income Tax Act, 1961 & Order Under Section 250 Of The Income Tax Act, 1961

Section 143Section 143(3)Section 250Section 80P(2)Section 80P(2)(a)Section 80P(2)(c)Section 80P(2)(d)

Co Operative Cane Development Union Ltd, Simbhaoli, Sambhaoli, Hapur vs. Income Tax Officer Ward 2(3)(4), Hapur

ITA 7027/DEL/2025[2017-2018]Status: DisposedITAT Delhi20 Jan 2026AY 2017-2018

Bench: Sh. Satbeer Singh Godara

For Appellant: Ms. Gurneet Kaur, AdvFor Respondent: Sh. Manoj Kumar, Sr. DR
Section 143(3)Section 80PSection 80P(2)

Co Operative Cane Development Union Ltd Sambhaoli, Hapur, Sambhaoli vs. Income Tax Officer Ward 2(3)(4) Hapur, Hapur

ITA 7026/DEL/2025[2016-2017]Status: DisposedITAT Delhi20 Jan 2026AY 2016-2017

Bench: Sh. Satbeer Singh Godara

For Appellant: Ms. Gurneet Kaur, AdvFor Respondent: Sh. Manoj Kumar, Sr. DR
Section 143(3)Section 80P

Pune Zilla Sahakari Dudh Utpadak Sangh Maryadit, Pune vs. DCIT, Circle-5, Pune

In the result, appeal of the Assessee for A

ITA 2195/PUN/2025[2018-19]Status: DisposedITAT Pune08 Jan 2026AY 2018-19

Bench: Ms.Astha Chandra & Dr.Dipak P. Ripoteआयकर अपऩल सं. / Ita Nos.2194 & 2195/Pun/2025 निर्धारण वषा / Assessment Years: 2017-18 & 2018-19 Pune Zilla Sahakari Dudh V Dcit, Utpadak Sangh Maryadit, S. Circle-5, Pune. Katraj Dairy, Pune Satara Road, Katraj, Pune – 411037. Pan: Aaaap0836A Appellant/ Assessee Respondent / Revenue Assessee By Shri M.R.Bhagwat Revenue By Smt. Saumya Pandey Jain – Addl.Cit Date Of Hearing 20/11/2025 Date Of Pronouncement 08/01/2026 आदेश/ Order Per Dr. Dipak P. Ripote, Am: These Two Appeals Filed By The Assessee Are Against The Separate Orders Of Ld.Commissioner Of Income Tax(Appeal)[Nfac], Passed Under Section 250 Of The Income Tax Act, 1961 Both Dated 30.07.2025 Emanating From The Separate Assessment Orders Under Section 143(3) Of The Act, 1961 Dated 19.12.2019 & 19.01.2021 For The A.Y.2017-18 & 2018-19 Respectively. For The Sake Of Convenience, Both The Appeals Were Heard Together & Decided In A

Section 143(3)Section 250Section 80Section 80P(2)(d)

Pune Zilla Sahakari Dudh Utpadak Sangh Maryadit, Pune vs. DCIT, Circle-5, Pune

In the result, appeal of the Assessee for A

ITA 2194/PUN/2025[2017-18]Status: DisposedITAT Pune08 Jan 2026AY 2017-18

Bench: Ms.Astha Chandra & Dr.Dipak P. Ripoteआयकर अपऩल सं. / Ita Nos.2194 & 2195/Pun/2025 निर्धारण वषा / Assessment Years: 2017-18 & 2018-19 Pune Zilla Sahakari Dudh V Dcit, Utpadak Sangh Maryadit, S. Circle-5, Pune. Katraj Dairy, Pune Satara Road, Katraj, Pune – 411037. Pan: Aaaap0836A Appellant/ Assessee Respondent / Revenue Assessee By Shri M.R.Bhagwat Revenue By Smt. Saumya Pandey Jain – Addl.Cit Date Of Hearing 20/11/2025 Date Of Pronouncement 08/01/2026 आदेश/ Order Per Dr. Dipak P. Ripote, Am: These Two Appeals Filed By The Assessee Are Against The Separate Orders Of Ld.Commissioner Of Income Tax(Appeal)[Nfac], Passed Under Section 250 Of The Income Tax Act, 1961 Both Dated 30.07.2025 Emanating From The Separate Assessment Orders Under Section 143(3) Of The Act, 1961 Dated 19.12.2019 & 19.01.2021 For The A.Y.2017-18 & 2018-19 Respectively. For The Sake Of Convenience, Both The Appeals Were Heard Together & Decided In A

Section 143(3)Section 250Section 80Section 80P(2)(d)

Shri Jinnappanna Chougule Lalbahadur Credit Souhard Sahakari Sangh Niyamit, Belgaum vs. Income Tax Officer, Belgaum

The appeal stands allowed for statistical purposes

ITA 277/PAN/2025[2020-21]Status: DisposedITAT Panaji06 Jan 2026AY 2020-21

Bench: Hon’Ble Shri Pavan Kumar Gadale & Shri G. D. Padmahshaliita Nos. 277/Pan/2025 Assessment Year : 2020-21 Shri Jinnappanna Chougule Lalbhahdur Credit Souharda Sahakari Sangh Niyamit 2471, Lalbahadur Akkamahadevi Chowk, At Post: Shirguppi Tal.:Athani Dist.:Belgaum. Pan : Aagas8466F . . . . . . . Appellant V/S Income Tax Officer Ward-(521)(1), Karwar. . . . . . . . Respondent Appearances Assessee By : Mr Jaykumar Patil [‘Ld. Ar’] Revenue By : Ms Rijjula Uniyal [‘Ld. Dr’] Date Of Conclusive Hearing : 05/01/2026 Date Of Pronouncement : 06/01/2026 Order Per G. D. Padmahshali, Am; The Assessee Is In Appeal Against Din & Order No. Itba/Nfac/S/250/2024-25/1073446535(1) Dt. 19/02/2025 Passed U/S 250 Of The Income-Tax Act, 1961 [‘The Act’ Hereafter] By The National Faceless Appeal Centre, Delhi [‘Ld. Cit(A)/Nfac’ Hereafter] Which In Turn Arisen Out Of Order Of Assessment Dt. 26/09/2022 Passed U/S 143(3) Of The Act By The National Faceless E-Asstt. Centre, Delhi [‘Ld. Ao’ Hereafter] For Assessment Year 2020-21 [‘Ay’ Hereafter].

For Appellant: Mr Jaykumar Patil [‘Ld. AR’]For Respondent: Ms Rijjula Uniyal [‘Ld. DR’]
Section 143(2)Section 143(3)Section 250Section 80P(2)Section 80P(2)(a)Section 80P(2)(d)

Income Tax Officer, Ward 5, Sangli. vs. Shree Ganesh Nagari Sahakari Pat Sanstha Maryadit, Ashta

In the result, the appeal filed by the Revenue is dismissed

ITA 2375/PUN/2025[2018-19]Status: DisposedITAT Pune06 Jan 2026AY 2018-19

Bench: Shri Manish Borad & Shri Vinay Bhamoreआयकर अपील सं. / Ita No.2375/Pun/2025 िनधा"रण वष" / Assessment Year : 2018-19 Ito, Ward-5, Sangli. Vs. Shree Ganesh Nagari Sahakari Pat Sanstha Maryadit, Ashta, Tal. Walwa, Dist. Sangli, Sangli- 416301. Pan : Aaaas8248R Appellant Respondent C. O. No.49/Pun/2025 (Arising Out Of Ita No.2375/Pun/2025) िनधा"रण वष" / Assessment Year : 2018-19 Shree Ganesh Nagari Vs. Ito, Ward-5, Sangli. Sahakari Pat Sanstha Maryadit, Ashta, Tal. Walwa, Dist. Sangli, Sangli- 416301. Pan : Aaaas8248R Appellant Respondent Revenue By : Shri Umesh Phade Assessee By : Shri Sarang Gudhate Date Of Hearing : 25.11.2025 Date Of Pronouncement : 06.01.2026 आदेश / Order Per Vinay Bhamore, Jm: This Appeal Filed By The Revenue Is Directed Against The Order Dated 05.08.2025 Passed By Ld. Cit(A)/Nfac For The Assessment

For Appellant: Shri Sarang GudhateFor Respondent: Shri Umesh Phade
Section 143(3)Section 28Section 36(1)(va)Section 80P(2)Section 80P(2)(d)

Central Water & Power Research Station Employees Co-Op Credit Soc Limited, Khadakwasala vs. Income Tax Officer, Ward 6(1), Pune, Shankar-Seth Road

In the result, the appeal of the assessee is allowed

ITA 673/PUN/2025[2017-18]Status: DisposedITAT Pune28 Nov 2025AY 2017-18

Bench: SHRI MANISH BORAD (Accountant Member), SHRI VINAY BHAMORE (Judicial Member)

For Appellant: Shri Satish NadeFor Respondent: Shri Ramnath P. Murkunde
Section 143(3)Section 263Section 80P(2)Section 80P(2)(a)Section 80P(2)(d)

The Satara Zilla Krishi Bank Karmachari Sahakari Patsanstha Ltd, Satara vs. ACIT, Satara, Cir-Satara

In the result, the appeal of the assessee is allowed for statistical

ITA 2155/PUN/2025[2020-21]Status: DisposedITAT Pune28 Nov 2025AY 2020-21

Bench: Shri R.K. Panda & Ms. Astha Chandraआयकर अपील सं. / Ita Nos.2155 & 2156/Pun/2025 निर्धारण वर्ष / Assessment Year : 2020-21 The Satara Zilla Krishi Bank Karmachari Sahakari Patsanstha Ltd., Ajinkya Complex, 512, Ch. Shivaji Road, Camp, Sadar Bazar, Satara-415001 Pan: Aaaat1502B अपीलार्थी / Appellant Assessee By : Department By : Date Of Hearing : Date Of Pronouncement : Asst. Commissioner Of Income Tax, Satara Circle, Vs. Satara प्रत्यर्थी / Respondent Ms. Renuka Arunrao Ghatge Shri S. Sadananda Singh 11-11-2025 28-11-2025 आदेश / Order Per Astha Chandra, Jm : The Above Two Appeals Filed By The Assessee Are Directed Against The Separate Orders Both Dated 15.07.2025 Of The Ld. Commissioner Of Income Tax (Appeals)/Nfac, Delhi [“Cit(A)”/“Nfac"] Pertaining To Assessment Year (“Ay") 2020-21. For The Sake Of Convenience, Both These Appeals Were Heard Together & Are Being Disposed Of By This Common Order.

For Appellant: Department byFor Respondent: Date of hearing
Section 139(1)Section 143(2)Section 144Section 41(1)Section 80PSection 80P(2)Section 80P(2)(a)Section 80P(2)(b)Section 80P(2)(d)

Ahmednagar Zilla Gramsevakanchi Sahakar Patsanstha Maryadit, Ahilyanagar vs. PCIT, Pune-1, Pune

In the result, the appeal of the assessee is allowed

ITA 1301/PUN/2025[2020-21]Status: DisposedITAT Pune25 Nov 2025AY 2020-21

Bench: Shri R.K. Panda & Ms. Astha Chandraआयकर अपील सं. / Ita No.1301/Pun/2025 निर्धारण वर्ष / Assessment Year : 2020-21 Ahmednagar Zilla Gramsevakanchi Sahakari Patsanstha Maryadit, 1, Opp. Sardar Patel Karyala, Behind Vs. Ketkar Hospital, Ahilyanagar-414001 The Pr. Cit, Pune-1 Pan : Aaaaa6582G अपीलार्थी / Appellant प्रत्यर्थी / Respondent Assessee By : Department By : Date Of Hearing : Date Of Pronouncement : Shri Prasad S Bhandari Shri Amol Khairnar 11-09-2025 25-11-2025 आदेश / Order Per Astha Chandra, Jm : The Appeal Filed By The Assessee Is Directed Against The Order Dated 22.03.2025 Of The Ld. Principal Commissioner Of Income Tax, Pune-1 (“Pcit)” Passed U/S 263 Of The Income Tax Act, 1961 (The “Act”) Pertaining To Assessment Year (“Ay”) 2020-21. 2. The Assessee Has Raised The Following Grounds Of Appeal : “1. On The Facts & In The Prevailing Circumstances Of The Case, Respected Pcit Pune -1 Erred Passing The Impugned Revision Order Under Section 263 Without Appreciating The Fact That Interest On The Deposits Made By A Co-Operative Society With The Co-For Operative Bank Is Eligible Deduction Under Section 80P Of The Act. Hence, The Impugned Order Under Section 263 May Please Be Squashed. 2. On The Facts & In The Prevailing Circumstances Of The Case, Respected Pcit Pune 1 Erred Passing The Impugned Revision Order Under Section 263 Without Appreciating The Submission Made By The Assessee Society & The Judgments Of Hon'Ble Jurisdictional Pune

For Appellant: Department byFor Respondent: Date of hearing
Section 143(2)Section 143(3)Section 263Section 56Section 80PSection 80P(2)Section 80P(2)(a)Section 80P(2)(d)

Limbasi Seva Sahakari Mandli Limited, Kheda vs. Income Tax Officer Ward 3 Nadiad, Nadiad

In the result, the appeal filed by the Assessee is allowed for statistical purpose

ITA 1676/AHD/2025[2015-16]Status: DisposedITAT Ahmedabad13 Nov 2025AY 2015-16

Bench: DR. BRR Kumar (Vice President), Shri T. R. Senthil Kumar (Judicial Member)

Section 143(3)Section 80P(2)Section 80P(4)

Secretary, Co-Operative Cane Development Union Limited, Bijnor vs. ITO Range 3(2), Bijnor

ITA 3408/DEL/2024[2020-21]Status: DisposedITAT Delhi04 Nov 2025AY 2020-21

Bench: Sh. Satbeer Singh Godara & Sh. Naveen Chandra

For Appellant: Ms. Gurneet Kaur, AdvFor Respondent: Sh. Manish Gupta, Sr. DR
Section 143(3)Section 80PSection 80P(2)

Secretary Co-Operative Cane Development Union Limited, Bijnor vs. ITO Range 3(2), Bijnor

ITA 3407/DEL/2024[2017-18]Status: DisposedITAT Delhi04 Nov 2025AY 2017-18

Bench: Sh. Satbeer Singh Godara & Sh. Naveen Chandra

For Appellant: Ms. Gurneet Kaur, AdvFor Respondent: Sh. Manish Gupta, Sr. DR
Section 143(3)Section 80PSection 80P(2)

Bilari Cooperative Cane Union, Bilari, Moradabad vs. Income Tax Ward 2(1), Moradabad

Appeal is allowed

ITA 2127/DEL/2025[2020-21]Status: DisposedITAT Delhi03 Nov 2025AY 2020-21

Bench: Shri Satbeer Singh Godara & Shri Naveen Chandraassessment Year: 2020-21 Vs. Income Tax Officer, Bilari Cooperative Cane Union, Bilari, Near Bus Ward-2(1), Stand, Moradabad, Moradabad Uttar Pradesh Pan: Aaaab2993E (Appellant) (Respondent) Assessee By Gurneet Kaur, Adv. Department By Sh. Manish Gupta, Sr. Dr

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

Chotanagpur Catholic Mission Co – Operative Credit Society, Ranchi vs. Principal Commissioner of Income Tax, Ranchi

ITA 41/RAN/2022[2017-18]Status: DisposedITAT Ranchi07 Oct 2025AY 2017-18

Bench: SHRI GEORGE MATHAN (Judicial Member), SHRI RATNESH NANDAN SAHAY (Accountant Member)

For Appellant: Shri P.S.Paul, CAFor Respondent: Shri Rajib Jain, CIT-DR
Section 143(3)Section 263Section 80P

Chiloda Seva Sahakari Mandali Limited, Gandhinagar vs. The ITO, Ward-1 (Previously Ward-5), Gandhinagar

In the result, the appeal of the assessee is partly allowed for statistical purpose

ITA 837/AHD/2025[2017-18]Status: DisposedITAT Ahmedabad07 Oct 2025AY 2017-18

Bench: Dr. Brr Kumar & Ms. Suchitra Kambleassessment Year 2017-18

For Appellant: Shri Rameshchandra B. Patel, A.RFor Respondent: Shri Kamal Deep Singh, Sr. D.R
Section 139Section 139(1)Section 142(1)Section 144Section 250Section 80ASection 80A(5)Section 80PSection 80P(2)

Income Tax Officer, Ward-1, Hassan vs. Prathamika Krushi Pattina Sahakara Sanga Niyamitha Kenchammanahosakote, Hosakorte Post, Alur Taluk

In the result, the appeal filed by the revenue as well as the cross objection filed by the assessee are dismissed

ITA 2382/BANG/2024[2018-19]Status: DisposedITAT Bangalore29 Sept 2025AY 2018-19

Bench: Shri Waseem Ahmed & Shri Soundararajan K.Assessment Year : 2018-19

For Appellant: Shri Tharun Kothari, CAFor Respondent: Shri Subramanian .S, JCIT-DR
Section 148Section 148ASection 69A

Income Tax Officer Ward-2 Pandharpur, Pandharpur vs. Mohol Nagari Sahakari Patpuravatha Sanstha Maryadit, Mohol

In the result, the appeal filed by the Revenue in ITA

ITA 718/PUN/2025[2017-18]Status: DisposedITAT Pune24 Sept 2025AY 2017-18

Bench: Shri Manish Borad & Shri Vinay Bhamoresl.

For Appellant: Shri S. N. PuranikFor Respondent: Shri Ramnath P. Murkunde
Section 143(2)Section 143(3)Section 263Section 69ASection 80P(2)

Income Tax Officer Ward-2 Pandharpur, Pandharpur vs. Mohol Nagari Sahakari Patpuravatha Sastha Maryadit, Mohol

In the result, the appeal filed by the Revenue in ITA

ITA 717/PUN/2025[2017-18]Status: DisposedITAT Pune24 Sept 2025AY 2017-18

Bench: Shri Manish Borad & Shri Vinay Bhamoresl.

For Appellant: Shri S. N. PuranikFor Respondent: Shri Ramnath P. Murkunde
Section 143(2)Section 143(3)Section 263Section 69ASection 80P(2)
Section 80P(2) Income Tax Act (2025: s.149) — Case Laws | BharatTax