| Court: | INCOME TAX APPELLATE TRIBUNAL PUNE BENCH |
| Head Notes: | Interest income earned by the cooperative society from the cooperative banks qualifies for deduction u/s 80(P)(2)(d) of the Income Tax Act. Such interest also qualifies for exemption u/s 80P(2)(a)(i) of IT Act. PCIT was not justified in passing revision order U/s 263 of the Act on this issue. |
| Law: | Income-Tax Act |
| Section(s): | 263, 80P(2)(d), 80P(2)(a)(i) |
| Counsel(s): | Girish Ladda |
| Dowload Pdf File | Click here to download the file in pdf format |
| Uploaded By | Kishan |
| Date of upload: | December 4, 2022 |
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