{"id":17272,"date":"2021-04-25T19:41:39","date_gmt":"2021-04-25T14:11:39","guid":{"rendered":"https:\/\/itatonline.org\/digest\/sant-motiram-maharaj-sahakari-pat-sanstha-ltd-v-ito-2021-186-itd-220-punetrib\/"},"modified":"2021-04-25T19:41:39","modified_gmt":"2021-04-25T14:11:39","slug":"sant-motiram-maharaj-sahakari-pat-sanstha-ltd-v-ito-2021-186-itd-220-punetrib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/sant-motiram-maharaj-sahakari-pat-sanstha-ltd-v-ito-2021-186-itd-220-punetrib\/","title":{"rendered":"Sant Motiram Maharaj Sahakari Pat Sanstha Ltd. v. ITO (2021) 186 ITD 220 (Pune)(Trib.)"},"content":{"rendered":"<p>The assessee co-operative society, engaged in providing credit facility to its members, was maintaining short-term deposits of money which was not required for time being, as investment with co-operative banks, interest earned by assessee on such deposits was qualify for deduction u\/s. 80P(2)(d).(ITA No. 826\/Pune\/2019, dated 23\/09\/2020)(AY. \u00a02014 \u2013 2015)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 80P: Deductions &#8211; Income of co-operative societies (Credit Societies) \u2013 interest earned on short term deposits eligible for deduction .[ S.  80P (2) (d)] <\/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-17272","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-4uA","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/17272","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=17272"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/17272\/revisions"}],"predecessor-version":[{"id":17273,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/17272\/revisions\/17273"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=17272"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=17272"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=17272"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}