Section 80P in The Income Tax Act, 1961 [Entire Act]
Section 80P in The Income Tax Act, 1961
80P. [ Deduction in respect of income of co-operative societies. [Inserted by Act 20 of 1967, Section
Search Results Page
Search Results
1 - 10 of 9597 (0.34 seconds)M/S Tumkur Merchants Souharda Credit ... vs Assessee on 19 February, 2014
action of the CIT(Appeals) in allowing deduction u/s. 80P(2)(a)(i) of the Act
in respect of profits derived by it from ... that the
assessee is a cooperative bank. By virtue of section 80P(4) of the Act, the
assessee's income claimed as exempt
The Pr. Commissioner Of Income Tax, vs The Totagars Co-Operative Sale ... on 16 June, 2017
operative Sale Society, Sirsi, is entitled to
100% deduction under Section 80P(2)(d) of
the Income Tax Act, 1961 (for short ... deductible from the Gross Total
Income under Section 80P(2)(a)(i) of the
Act, is not applicable to the present
Assessment Years
National Agricultural Co-Operative ... vs Union Of India & Ors on 25 March, 2003
Section 81 was omitted
and its provisions re-enacted as Section 80P of the 1961 Act.
The relevant extract of Section 80P ... Assam
Cooperatives and held that the word 'of' in Section 80P (2)
(a) (iii) had been too restrictively construed in Assam
Cooperatives
Section 115JC in The Income Tax Act, 1961 [Entire Act]
deductions claimed, if any, under any section (other than section 80P) included in Chapter VIA under the heading "C. - Deductions in respect of certain incomes
The Mavilayi Service Cooperative Bank ... vs Commissioner Of Income Tax Calicut on 12 January, 2021
raise important
questions as to deductions that can be claimed under section 80P(2)(a)
(i) of the Income ... these assessees are entitled to such deductions after the introduction
of section 80P(4) of the IT Act by section 19 of the Finance
The Chirakkal Service Co-Operative ... vs The Commissioner Of Income Tax on 28 February, 2013
relate
to exemptions claimed by them with reference to
section 80P(4) of Income Tax Act, 1961;
hereinafter, ' IT Act '. Issues are also ... section
142(1) / 148 for the purpose of deciding exemption
under section 80P of the IT Act. Incidental
issues relating to doubtful debts proportionate
Commissioner Of Income Tax vs Jafari Momin Vikas Co-Op Credit Society ... on 15 January, 2014
Tribunal is correct in
allowing deduction under section 80P(2)(a)(i)
to assessee's society even though same is
Page ... TAXAP/442/2013 ORDER
covered under section 80P(4) rws 2(24) (viia)
being income from providing credit facilities
carried on by a co-operative
U.P. Co-Operative Cane Union ... vs Commissioner Of Income-Tax on 30 January, 1997
circumstances of the case, the assessee was entitled for exemption under Section 80P(2)(a)(i) of the Income Tax Act, 1961 from income from ... Federation claimed exemption from tax on the said amount under Section 80P(2)(a)(i) and (iv) of the Income Tax Act, 1961 (hereinafter referred
Section 30 in The Finance Act, 2018 [Entire Act]
Finance Act, 2018
30. Insertion of new section 80PA.
- After section 80P of the Income-tax Act, the following section shall be inserted with effect