{"id":1138,"date":"2018-05-31T15:31:06","date_gmt":"2018-05-31T15:31:06","guid":{"rendered":"http:\/\/itatonline.org\/digest\/eluru-co-operative-house-mortgage-society-ltd-v-ito-2018-403-itr-172-tap-hc\/"},"modified":"2018-05-31T15:31:06","modified_gmt":"2018-05-31T15:31:06","slug":"eluru-co-operative-house-mortgage-society-ltd-v-ito-2018-403-itr-172-tap-hc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/eluru-co-operative-house-mortgage-society-ltd-v-ito-2018-403-itr-172-tap-hc\/","title":{"rendered":"Eluru Co-Operative House Mortgage Society Ltd.   v. ITO (2018) 403 ITR 172 (T&#038;AP) (HC)"},"content":{"rendered":"<p>Allowing the appeal of the assessee the Court held that ;\u00a0 without reference to a single transaction that the assessee had with any non-member, the Tribunal upheld the findings of the Assessing Officer merely on the basis of the name of the assessee and one of the objects clauses in the bye-laws of the assessee. Therefore, the finding of the Tribunal was obviously perverse and such a finding could not have been recorded on the basis of the material available on record. The assessee was entitled to the\u00a0 deduction under S. 80P\u00a0 of the Act . (AY. 2007-08, 2008-09, 2009-10 <i>)\u00a0<\/i><\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 80P : Co-operative societies &#8211; Mere inclusion of name originally and object in bye-laws of society  is not conclusive, deduction is eligible .<\/p>\n","protected":false},"author":3,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"jetpack_post_was_ever_published":false,"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-1138","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-im","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/1138","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/comments?post=1138"}],"version-history":[{"count":0,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/1138\/revisions"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=1138"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=1138"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=1138"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}