Just a moment...
Press 'Enter' to add multiple search terms. Rules for Better Search
When case Id is present, search is done only for this
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
Don't have an account? Register Here
<h1>Kerala High Court affirms denial of Section 80(P) deduction for 2010-2011</h1> <h3>KARUVANTHIRUTHY SERVICE CO-OPERATIVE BANK LTD Versus THE INCOME TAX OFFICER WARD NO. 2 (3), KOZHIKODE, THE COMMISSIONER OF INCOME TAX (APPEALS), AAYAKAR BHAVAN, MANANCHIRA, KOZHIKODE AND THE INCOME TAX APPELLATE TRIBUNAL, KOCHI</h3> The High Court of Kerala upheld the decision of the Income Tax Appellate Tribunal to deny deduction under Section 80(P) of the Income Tax Act for the ... Denial of deduction under Section 80(P) - invoking the provisions of Section 80(A)(5) - belated filling return - Held that:- The belated filing of return of income by the assessee does not disentitle it from the benefit of deduction u/s 80P(2). The High Court of Kerala dismissed an appeal concerning the denial of deduction under Section 80(P) of the Income Tax Act for the assessment year 2010-2011. The appeal was dismissed by the Income Tax Appellate Tribunal, and the High Court upheld this decision based on a previous judgment.