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1 - 6 of 6 (0.17 seconds)Assistant Commissioner Of Income Tax, ... vs M/S. The Totgars Co-Operative Sale ... on 21 December, 2018
7. We have heard both the parties and perused the materials
record. We find merit in the prayer of the assessee since the issue
of deduction u/s 80P(2)(a)(i) of the Act requires fresh examination in
the light of decision rendered by Hon'ble Supreme Court in the case
of Mavilayi Service Co-operative Bank Ltd. (supra), we set aside the
order passed by Ld. CIT(A) on this issue and restore the same to the
file of the A.O for examining it afresh as discussed above.
Section 56 in Karnataka Co-Operative Societies Act, 1959 [Entire Act]
Section 80 in Karnataka Co-Operative Societies Act, 1959 [Entire Act]
The Banking Regulation Act, 1949
The Meghalaya Co-operative Societies Act
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