{"id":52634,"date":"2025-04-05T11:07:51","date_gmt":"2025-04-05T05:37:51","guid":{"rendered":"https:\/\/itatonline.org\/digest\/ito-v-bhilwara-zila-dugdh-utpadak-sahkari-sang-ltd-2023-37-nypttj-1453-2024-227-ttj-129-233-dtr-65-161-taxmann-com-219-jodhpurtrib\/"},"modified":"2025-04-05T11:07:51","modified_gmt":"2025-04-05T05:37:51","slug":"ito-v-bhilwara-zila-dugdh-utpadak-sahkari-sang-ltd-2023-37-nypttj-1453-2024-227-ttj-129-233-dtr-65-161-taxmann-com-219-jodhpurtrib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/ito-v-bhilwara-zila-dugdh-utpadak-sahkari-sang-ltd-2023-37-nypttj-1453-2024-227-ttj-129-233-dtr-65-161-taxmann-com-219-jodhpurtrib\/","title":{"rendered":"ITO v. Bhilwara Zila Dugdh Utpadak Sahkari Sang Ltd (2023) 37 NYPTTJ 1453 \/ (2024) 227 TTJ 129 \/ 233 DTR 65 \/161 taxmann.com 219 (Jodhpur)(Trib)"},"content":{"rendered":"<p>Held that the interest received by the assessee from Baroda Rajasthan Gramin Bank Ltd., which is a regional rural bank and not a co-operative bank is not allowable as deduction under s. 80P(2)(d).As regards\u00a0 interest received by the assessee from central co-operative bank is allowable as deduction under S. 80P(2)(d) of the Act. \u00a0(AY. 2018-19)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 80P : Co-operative societies-Interest received from  Baroda Rajasthan Gramin Bank Ltd. being a regional rural bank is not a cooperative society-Not entitle to deduction-Interest from  central co-operative bank is eligible deduction-Circular No. 6 of 2010, dt. 20th Sept., 2010.   [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-52634","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-dGW","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/52634","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=52634"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/52634\/revisions"}],"predecessor-version":[{"id":52635,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/52634\/revisions\/52635"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=52634"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=52634"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=52634"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}