Home › Income-Tax Act › S 1911 An Pudur Paccs v. P CIT (NO. 1) (2021) 431 ITR 579 (Mad)(HC)

S 1911 An Pudur Paccs v. P CIT (NO. 1) (2021) 431 ITR 579 (Mad)(HC)

S. 80P : Co-operative societies – Banking business —Eligible for deduction. [ S.80P(2)(a)(i),80P(4)]

Allowing the appeal the Court held the assessee was entitled to the deduction.( AY. 2011-12 and 2014-15)