Co-operative society, had received commission income on collection of MSEDCL bills which was from business activity carried on by assessee, same was eligible for deduction under section 80P(2)(a). (AY. 2018 -19)
Anand Urban Cooperative Credit Society Ltd. v. ITO (2024] 206 ITD 36 (SMC) (Pune) (Trib)
S. 80P : Co-operative societies -Deductions -Commission income on collection of MSEDCL bills which was from business activity carried on by assessee, same was eligible for deduction under section 80P(2)(a) [S.80P(2)(a)]