2023 (5) TMI 842

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..... se out of the ex parte orders dated 23-03-2023 passed by the CIT(A) in National Faceless Appeal Centre, Delhi u/s.250 of the Income-tax Act, 1961 (hereinafter also called 'the Act') in relation to the assessment years 2018-19 & 2020-21. 2. It is seen that the assessment orders in these cases were passed u/s.143(3) of the Act disallowing the amount of deduction claimed by the assessee u/s.80P amou .....

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..... an primary agricultural credit society or a primary co-operative agricultural and rural development bank, are not eligible for deduction pursuant to insertion of section 80P(4) w.e.f. 1.4.2007, but this provision does not dent the otherwise eligibility u/s 80P(2)(d) of the Act of a co-operative society on interest income on investments/deposits parked with a co-operative bank, which is a registere .....

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