Sardar Patel Co-Operative Credit Society Ltd. v. DCIT (2024) 205 ITD 327 (Surat) (Trib.) Sardar Patel Co-Operative Credit Society Ltd. v. DCIT (2024) 205 ITD 408 (Surat) (Trib.)

S. 80P : Co-operative societies-Interest-Co-Operative Bank-Eligible deduction. [S.80P(2)(d)]

Held that interest earned by assessee-co-operative credit society from co-operative bank is eligible for deduction under section 80P(2)(d). (AY. 2018 19, 2014-15)  

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