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Income Tax - Highlights / Catch Notes

Home Highlights August 2014 Year 2014 This

Assessee society cannot be regarded to be a primary co-operative ...


Society Not a Primary Co-operative Bank; Section 80P(4) Provisions Inapplicable Due to Unmet Conditions.

August 26, 2014

Case Laws     Income Tax     AT

Assessee society cannot be regarded to be a primary co-operative bank as all the three conditions are not complied with and it is not a co-operative bank and the assessee is not hit by the provision of section 80P(4) - AT

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