{"id":47932,"date":"2024-11-16T19:33:29","date_gmt":"2024-11-16T14:03:29","guid":{"rendered":"https:\/\/itatonline.org\/digest\/ito-v-yendagandhi-large-sized-co-operative-society-ltd-2024-204-itd-203-vishakapatnam-trib\/"},"modified":"2024-11-16T19:33:29","modified_gmt":"2024-11-16T14:03:29","slug":"ito-v-yendagandhi-large-sized-co-operative-society-ltd-2024-204-itd-203-vishakapatnam-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/ito-v-yendagandhi-large-sized-co-operative-society-ltd-2024-204-itd-203-vishakapatnam-trib\/","title":{"rendered":"ITO v. Yendagandhi Large Sized Co-operative Society Ltd. (2024) 204 ITD 203 (Vishakapatnam) (Trib.)"},"content":{"rendered":"<p>Held that interest income received by assessee, a co-operative society, on deposits pertaining to reserved fund with co-operative banks and other nationalized banks is\u00a0 eligible for deduction under section 80P. (AY. 2018-19)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 80P : Co-operative societies-Interest-Co-Operative banks  and other nationalised banks-Eligible for deduction. [S.80P(2)]<\/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-47932","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-ct6","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/47932","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=47932"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/47932\/revisions"}],"predecessor-version":[{"id":47933,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/47932\/revisions\/47933"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=47932"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=47932"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=47932"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}