{"id":52127,"date":"2025-03-18T15:12:59","date_gmt":"2025-03-18T09:42:59","guid":{"rendered":"https:\/\/itatonline.org\/digest\/jagadhri-co-operative-marketing-cum-processing-society-ltd-v-pr-cit-2024114-itr-631-227-ttj-676-239-dtr-99chdtrib\/"},"modified":"2025-03-18T15:12:59","modified_gmt":"2025-03-18T09:42:59","slug":"jagadhri-co-operative-marketing-cum-processing-society-ltd-v-pr-cit-2024114-itr-631-227-ttj-676-239-dtr-99chdtrib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/jagadhri-co-operative-marketing-cum-processing-society-ltd-v-pr-cit-2024114-itr-631-227-ttj-676-239-dtr-99chdtrib\/","title":{"rendered":"Jagadhri Co-Operative Marketing Cum Processing Society Ltd. v Pr. CIT (2024)114 ITR 631 \/ 227 TTJ 676 \/239 DTR 99(Chd)(Trib)"},"content":{"rendered":"<p>Held that the order of Assessing\u00a0 allowing the claim under S.80P(2)(d) is not erroneous. Order of CIT is quashed and set aside.\u00a0\u00a0 (AY.2018-19)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 263 : Commissioner-Revision of orders prejudicial to revenue-Co-Operative Society-Interest on deposits with Co-Operative Bank-Entitled to deduction-Order of  Assessing Officer is  not erroneous and prejudicial to interests of  revenue-Revision order is set aside.[S.80P(2)(d), 143(3)]  <\/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-52127","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-dyL","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/52127","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=52127"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/52127\/revisions"}],"predecessor-version":[{"id":52128,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/52127\/revisions\/52128"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=52127"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=52127"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=52127"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}