{"id":36359,"date":"2023-08-29T12:47:37","date_gmt":"2023-08-29T07:17:37","guid":{"rendered":"https:\/\/itatonline.org\/digest\/gramin-sewa-sakakari-samiti-maryadit-v-ito-2022-215-dtr-193-raipurtrib-sewa-sahakari-samiti-maryadit-v-ito-2022-215-dtr-193-raipurtrib\/"},"modified":"2023-08-29T12:47:37","modified_gmt":"2023-08-29T07:17:37","slug":"gramin-sewa-sakakari-samiti-maryadit-v-ito-2022-215-dtr-193-raipurtrib-sewa-sahakari-samiti-maryadit-v-ito-2022-215-dtr-193-raipurtrib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/gramin-sewa-sakakari-samiti-maryadit-v-ito-2022-215-dtr-193-raipurtrib-sewa-sahakari-samiti-maryadit-v-ito-2022-215-dtr-193-raipurtrib\/","title":{"rendered":"Gramin Sewa Sakakari Samiti Maryadit v. ITO (2022) 215 DTR 193 (Raipur)(Trib) Sewa Sahakari Samiti Maryadit v. ITO (2022) 215 DTR 193 (Raipur)(Trib)"},"content":{"rendered":"<p>Held that\u00a0 a\u00a0 co-operative bank falls within the realm of the definition of &#8220;co operative society&#8221; as contemplated in S. 2(19) of the Act. Accordingly the\u00a0 dividend income received by the assessee from a co-operative bank is eligible for deduction under 80P(2)(d) of the Act.\u00a0 (AY. 2011-12)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 80P : Co-operative societies-Dividend received from  Co-Operative Bank-Eligible deduction.[S. 2(19), 80P(2)(d)(i), 80P(2)(iii)]  <\/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-36359","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-9sr","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/36359","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=36359"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/36359\/revisions"}],"predecessor-version":[{"id":36360,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/36359\/revisions\/36360"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=36359"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=36359"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=36359"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}