{"id":36365,"date":"2023-08-29T12:49:27","date_gmt":"2023-08-29T07:19:27","guid":{"rendered":"https:\/\/itatonline.org\/digest\/maker-tower-ab-co-operative-housing-society-ltd-v-acit-202299-itr-73-snmum-trib\/"},"modified":"2023-08-29T12:49:27","modified_gmt":"2023-08-29T07:19:27","slug":"maker-tower-ab-co-operative-housing-society-ltd-v-acit-202299-itr-73-snmum-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/maker-tower-ab-co-operative-housing-society-ltd-v-acit-202299-itr-73-snmum-trib\/","title":{"rendered":"Maker Tower A&#038;B Co-Operative Housing Society Ltd v. ACIT (2022)99 ITR 73 (SN)(Mum) (Trib)."},"content":{"rendered":"<p>Held that the assessee was entitled to the deduction under section\u00a080P(2)(d)\u00a0of the Act in respect of interest income earned from investment with co-operative banks, which were registered as co-operative societies under the relevant statute. Followed Kaliandas Udyog Bhavan Premises Co-Operative Society Ltd v. ITO, ITA No 6547 \/Mum\/ 2017 dt\u00a0 25-4-2018\u00a0\u00a0 (AY.2014-15, 2016-17 to 2018-19)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 80P : Co-operative societies-Interest from Co-Operative Banks-Entitle to deduction.[S. 2(19), 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-36365","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-9sx","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/36365","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=36365"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/36365\/revisions"}],"predecessor-version":[{"id":36366,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/36365\/revisions\/36366"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=36365"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=36365"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=36365"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}