{"id":55391,"date":"2025-07-15T10:59:47","date_gmt":"2025-07-15T05:29:47","guid":{"rendered":"https:\/\/itatonline.org\/digest\/sai-ankur-co-operative-housing-society-ltd-v-ito-2025-211-itd-265-mum-trib\/"},"modified":"2025-07-15T10:59:47","modified_gmt":"2025-07-15T05:29:47","slug":"sai-ankur-co-operative-housing-society-ltd-v-ito-2025-211-itd-265-mum-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/sai-ankur-co-operative-housing-society-ltd-v-ito-2025-211-itd-265-mum-trib\/","title":{"rendered":"Sai Ankur Co-operative Housing Society Ltd. v. ITO (2025) 211 ITD 265 (Mum) (Trib.)"},"content":{"rendered":"<p>\u00a0<\/p>\n<p>Held that the assessee\u00a0 a co-operative society, derived interest income from its investments held with a co-operative bank, it would be entitle to deduction.(AY. 2021-22)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 80P : Co-operative societies-Interest income from its investments held with a co-operative bank-Entitle to 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-55391","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-epp","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/55391","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=55391"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/55391\/revisions"}],"predecessor-version":[{"id":55392,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/55391\/revisions\/55392"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=55391"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=55391"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=55391"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}