bank not being
cooperative society, is not
deductible under section 80P of
the Act.
iii) Whether on facts and
circumstances of the case ... special provisions of chapter VI-A
in the form of section 80P of the
Act. This finding has also been
approved
assessee in a
cooperative bank would fall within the ambit of Section
80P(2)(d) of the Income ... commercial bank were to not fall within the ambit of Section
80P(2)(a) of the Act, the same cannot be introduced by virtue
TAXAP/669/2024 ORDER DATED: 18/11/2024
undefined
under Section 80P(2)(a)(i) of the Income Tax Act, 1961 ?
2.1 The brief facts ... declaring the total income of Rs.NIL, after claiming
deduction under Section 80P of the Act for Rs.20,76,367/-.
2.2 The case
learned
assessing officer on the issues of claim of deduction under section
80P(2)(d) and verification of expenditure.
2. On the facts and circumstances ... learned assessing officer on the issues of claim of deduction under section
80P(2)(d) and verification of expenditure. The learned PCIT has not
pointed
learned
assessing officer on the issues of claim of deduction under section
80P(2)(d) and verification of expenditure.
2. On the facts and circumstances ... learned assessing officer on the issues of claim of deduction under section
80P(2)(d) and verification of expenditure. The learned PCIT has not
pointed
learned
assessing officer on the issues of claim of deduction under section
80P(2)(d) and verification of expenditure.
2. On the facts and circumstances ... learned assessing officer on the issues of claim of deduction under section
80P(2)(d) and verification of expenditure. The learned PCIT has not
pointed
learned
assessing officer on the issues of claim of deduction under section
80P(2)(d) and verification of expenditure.
2. On the facts and circumstances ... learned assessing officer on the issues of claim of deduction under section
80P(2)(d) and verification of expenditure. The learned PCIT has not
pointed
well as
in the subsequent years. The deduction claimed u/s 80P(2)(d) has been
disallowed in the intimation issued ... allow the
deduction u/s 80P(2)(d) but the department has passed the order u/s
154 rejecting the rectification application for allowing deduction
well as
in the subsequent years. The deduction claimed u/s 80P(2)(d) has been
disallowed in the intimation issued ... allow the
deduction u/s 80P(2)(d) but the department has passed the order u/s
154 rejecting the rectification application for allowing deduction
well as
in the subsequent years. The deduction claimed u/s 80P(2)(d) has been
disallowed in the intimation issued ... allow the
deduction u/s 80P(2)(d) but the department has passed the order u/s
154 rejecting the rectification application for allowing deduction
