{"id":48104,"date":"2024-11-20T09:37:22","date_gmt":"2024-11-20T04:07:22","guid":{"rendered":"https:\/\/itatonline.org\/digest\/sardar-patel-co-operative-credit-society-ltd-v-dcit-2024-205-itd-327-surat-trib-sardar-patel-co-operative-credit-society-ltd-v-dcit-2024-205-itd-408-surat-trib\/"},"modified":"2024-11-20T09:37:22","modified_gmt":"2024-11-20T04:07:22","slug":"sardar-patel-co-operative-credit-society-ltd-v-dcit-2024-205-itd-327-surat-trib-sardar-patel-co-operative-credit-society-ltd-v-dcit-2024-205-itd-408-surat-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/sardar-patel-co-operative-credit-society-ltd-v-dcit-2024-205-itd-327-surat-trib-sardar-patel-co-operative-credit-society-ltd-v-dcit-2024-205-itd-408-surat-trib\/","title":{"rendered":"Sardar Patel Co-Operative Credit Society Ltd. v. DCIT (2024) 205 ITD 327 (Surat) (Trib.) Sardar Patel Co-Operative Credit Society Ltd. v. DCIT (2024) 205 ITD 408 (Surat) (Trib.)"},"content":{"rendered":"<p>Held that interest earned by assessee-co-operative credit society from co-operative bank is eligible for deduction under section 80P(2)(d). (AY. 2018 19, 2014-15) \u00a0<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 80P : Co-operative societies-Interest-Co-Operative Bank-Eligible deduction. [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-48104","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-cvS","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/48104","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=48104"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/48104\/revisions"}],"predecessor-version":[{"id":48105,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/48104\/revisions\/48105"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=48104"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=48104"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=48104"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}