{"id":15901,"date":"2021-03-24T12:15:45","date_gmt":"2021-03-24T06:45:45","guid":{"rendered":"https:\/\/itatonline.org\/digest\/co-operative-house-building-society-ltd-v-dcit-2020-182-itd-415-chd-trib\/"},"modified":"2021-03-24T12:15:45","modified_gmt":"2021-03-24T06:45:45","slug":"co-operative-house-building-society-ltd-v-dcit-2020-182-itd-415-chd-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/co-operative-house-building-society-ltd-v-dcit-2020-182-itd-415-chd-trib\/","title":{"rendered":"Co-Operative House Building Society Ltd. v. DCIT (2020) 182 ITD 415 (Chd.)(Trib.)"},"content":{"rendered":"<p>The Tribunal held that the\u00a0 Authorities below had not verified as to whether the\u00a0 Assessee was a Banking Co-Operative Society having the licence\/Authority \u00a0to collect the deposit etc, accordingly the matter remanded to the AO for verification and decide accordance with law. (AY. 2014-15, 2015-16)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 80P : Co-operative societies-Deposit from members-Assessing Officer passing the order, without verifying the licence to carryon banking business-Matter remanded to the Assessing Officer. [S. 80P(2)(a)(i)] <\/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":[21],"tags":[],"class_list":["post-15901","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-48t","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/15901","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=15901"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/15901\/revisions"}],"predecessor-version":[{"id":15902,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/15901\/revisions\/15902"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=15901"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=15901"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=15901"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}