{"id":12204,"date":"2020-09-11T12:54:05","date_gmt":"2020-09-11T12:54:05","guid":{"rendered":"http:\/\/itatonline.org\/digest\/kerala-state-co-operative-agricultural-and-rural-development-bank-ltd-v-dy-cit-2020423-itr-350-ker-hc\/"},"modified":"2020-09-11T12:54:05","modified_gmt":"2020-09-11T12:54:05","slug":"kerala-state-co-operative-agricultural-and-rural-development-bank-ltd-v-dy-cit-2020423-itr-350-ker-hc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/kerala-state-co-operative-agricultural-and-rural-development-bank-ltd-v-dy-cit-2020423-itr-350-ker-hc\/","title":{"rendered":"Kerala State Co-Operative Agricultural and Rural Development Bank Ltd. v Dy. CIT (2020)423 ITR 350 (Ker) (HC)"},"content":{"rendered":"<p>Dismissing the appeal of the assessee the Court held that , \u00a0the interest income was received from credit facilities extended to the employee and the employee of a member, for personal purposes would not fall within sub-clause\u00a0(i)\u00a0of clause\u00a0(a)\u00a0of section\u00a080P(2)\u00a0.Not entitle to deduction .<\/p>\n<p>\u00a0<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S.80P: Co-Operative Society \u2014Interest from credit to employees \u2014 Not entitled to deduction . <\/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-12204","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-3aQ","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/12204","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=12204"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/12204\/revisions"}],"predecessor-version":[{"id":12205,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/12204\/revisions\/12205"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=12204"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=12204"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=12204"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}