Supreme Court · 2017 INSC 714 · Decided 8 August 2017
The Citizen Co-Operative Society Limited, Through Its Managing Director, Hyderabad v. Assistant Commissioner of Income Tax, CIRCLE~9(1), Hyderabad
- Court
- Supreme Court of India
- Citation
- 2017 INSC 714 · [2017] 9 S.C.R. 361
- Case number
- CIVIL APPEAL No. 10245/2017
- Decided
- 8 August 2017
- Bench
- A.K. SIKRI, ASHOK BHUSHAN (2-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
- Acts & sections cited
- Income Tax Act Section 80P(4)
Headnote
. Co-operative · Soi:ieties - Income Tax Act, 196I. · - · s. 80P(2)(a)(i) ·:- Deduction under~ ;When. not available ~Appellant- C society claiming to be a co-operative i;ociety, sought deduction in respect of Officer held that deduction uls. 80P was not admissible to the appellant as the benefit of deduction was admissible to those co-operative societies that carry on business of banking or providing credit facilities to its members, however, the D appellant was carrying on the banking business for
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