Order of High Court dismissing the appeal of the Revenue is affirmed. SLP of Revenue dismissed. Followed, CIT v. Annasaheb Patil Mathadi Kamgar Sahakari Patpedhi Ltd. (2023) 454 ITR 117 (SC)) (AY. 2009-10)
PCIT v. Annasaheb Patil Mathadi Kamgar Sahakari Patpedhi Maryadit Ltd. (2023)454 ITR 528 (SC) Editorial: CIT v. Annasaheb Patil Mathadi Kamgar Sahakari Patpedhi Maryadit Ltd (Bom)(HC) (ITA No. 1574 of 2017 dt 9-1 2020 ), affirmed
S. 80P : Co-operative societies-Co-operative Bank-Entitled to deduction.[S.80P(2)(i), 80P(2)(d)]