{"id":52274,"date":"2025-03-24T12:23:47","date_gmt":"2025-03-24T06:53:47","guid":{"rendered":"https:\/\/itatonline.org\/digest\/ijmima-imitation-jewellery-market-society-ltd-v-assessing-officer-2024-115-itr-72-snmumtrib\/"},"modified":"2025-03-24T12:23:47","modified_gmt":"2025-03-24T06:53:47","slug":"ijmima-imitation-jewellery-market-society-ltd-v-assessing-officer-2024-115-itr-72-snmumtrib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/ijmima-imitation-jewellery-market-society-ltd-v-assessing-officer-2024-115-itr-72-snmumtrib\/","title":{"rendered":"Ijmima Imitation Jewellery Market Society Ltd. v. Assessing Officer (2024) 115 ITR 72 (SN)(Mum)(Trib)"},"content":{"rendered":"<p>Held that interest or dividend income was derived by a co-operative society from investment with another co-operative society, the whole of such income is eligible for deduction under section\u00a080P(2)(d). Oder of CIT(A) affirming\u00a0 the order of the Assessing Officer is set aside.\u00a0 (AY. 2018-19)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 80P : Co-operative societies-Interest income on investments made with Co-Operative Banks-Entitle to deduction. [S.2(19), 80P(2)(d)]  Co<\/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-52274","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-dB8","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/52274","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=52274"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/52274\/revisions"}],"predecessor-version":[{"id":52275,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/52274\/revisions\/52275"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=52274"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=52274"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=52274"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}