{"id":23266,"date":"2021-12-21T17:00:01","date_gmt":"2021-12-21T11:30:01","guid":{"rendered":"https:\/\/itatonline.org\/digest\/bardoli-vibhag-gram-vikas-co-op-credit-society-ltd-v-pcit-2021-189-itd-601-surattrib\/"},"modified":"2021-12-21T17:00:01","modified_gmt":"2021-12-21T11:30:01","slug":"bardoli-vibhag-gram-vikas-co-op-credit-society-ltd-v-pcit-2021-189-itd-601-surattrib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/bardoli-vibhag-gram-vikas-co-op-credit-society-ltd-v-pcit-2021-189-itd-601-surattrib\/","title":{"rendered":"Bardoli Vibhag Gram Vikas Co-Op. Credit Society Ltd. v. PCIT (2021) 189 ITD 601 (Surat)(Trib.)"},"content":{"rendered":"<p>Assessing Officer had made enquiries on allowability of deduction under section 80P(2)(d) and passed assessment. The view of Assessing Officer\u00a0\u00a0 a reasonable and possible view, order passed by Assessing Officer was not erroneous and, thus, revision was unjustified. (AY. 2014-15)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 263 : Commissioner-Revision of orders prejudicial to revenue-Co-Operative Societies-Interest from Co-operative banks-Deduction-Possible view-Revision is held to be not valid. [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-23266","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-63g","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/23266","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=23266"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/23266\/revisions"}],"predecessor-version":[{"id":23267,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/23266\/revisions\/23267"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=23266"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=23266"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=23266"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}