Held that the order of Assessing allowing the claim under S.80P(2)(d) is not erroneous. Order of CIT is quashed and set aside. (AY.2018-19)
Jagadhri Co-Operative Marketing Cum Processing Society Ltd. v Pr. CIT (2024)114 ITR 631 / 227 TTJ 676 /239 DTR 99(Chd)(Trib)
S. 263 : Commissioner-Revision of orders prejudicial to revenue-Co-Operative Society-Interest on deposits with Co-Operative Bank-Entitled to deduction-Order of Assessing Officer is not erroneous and prejudicial to interests of revenue-Revision order is set aside.[S.80P(2)(d), 143(3)]
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