{"id":23422,"date":"2022-01-06T10:48:39","date_gmt":"2022-01-06T05:18:39","guid":{"rendered":"https:\/\/itatonline.org\/digest\/pcit-v-ponkunnam-service-co-operative-bank-ltd-2021437-itr-195-ker-hc\/"},"modified":"2022-01-06T10:48:39","modified_gmt":"2022-01-06T05:18:39","slug":"pcit-v-ponkunnam-service-co-operative-bank-ltd-2021437-itr-195-ker-hc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/pcit-v-ponkunnam-service-co-operative-bank-ltd-2021437-itr-195-ker-hc\/","title":{"rendered":"PCIT v. Ponkunnam Service Co-Operative Bank Ltd. (2021)437 ITR 195 (Ker) (HC)"},"content":{"rendered":"<p>Held that\u00a0 that society registered under Kerala Co-operative Societies Act was entitled to claim deduction under section\u00a080P. Court also held that \u00a0the Assessing Officer that books were not produced had not been expressly considered by the appellate authority and the Tribunal. The matter required reconsideration by the primary authority, for the return filed by the assessee had to be examined.\u00a0 Followed \u00a0Mavilayi Service Co-Operative Bank Ltd. v. CIT\u00a0<a href=\"http:\/\/www.taxlawsonline.com\/%5b2021%5d%20431%20ITR%200001\">(2021) 431 ITR 1<\/a>\u00a0(SC). (AY.2012-13, 2013-14)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 80P : Co-operative societies-Entitle to deduction-Matter remanded. <\/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-23422","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-65M","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/23422","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=23422"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/23422\/revisions"}],"predecessor-version":[{"id":23423,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/23422\/revisions\/23423"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=23422"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=23422"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=23422"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}