{"id":1935,"date":"2018-08-07T00:51:46","date_gmt":"2018-08-07T00:51:46","guid":{"rendered":"http:\/\/itatonline.org\/digest\/perinthalmanna-service-co-operative-bank-limited-2018-65-itr-419-cochin-trib\/"},"modified":"2018-08-07T00:51:46","modified_gmt":"2018-08-07T00:51:46","slug":"perinthalmanna-service-co-operative-bank-limited-2018-65-itr-419-cochin-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/perinthalmanna-service-co-operative-bank-limited-2018-65-itr-419-cochin-trib\/","title":{"rendered":"Perinthalmanna Service Co-Operative Bank Limited. 2018] 65 ITR  419 (Cochin ) (Trib)"},"content":{"rendered":"<p>\u00a0Interest earned on \u00a0investments made \u00a0with sub-treasuries in the course of its business of banking and provided credit facilities to its members and therefore the assessee was entitled to deduction under section\u00a080P(2)(a)(i)\u00a0of the Act in respect of interest received on investments made with sub-treasuries. ( AY.2009 -10, 2012-13)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 80P : Co-operative societies -Primary agricultural credit society &#8211; Interest earned on investments made with Sub-treasuries entitled to benefit of deduction [ S80P(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":[1],"tags":[],"class_list":["post-1935","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-vd","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/1935","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=1935"}],"version-history":[{"count":0,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/1935\/revisions"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=1935"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=1935"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=1935"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}