PMLA anticipatory bail requires satisfaction of twin conditions, while predicate-offence protection does not extend to independent money-laundering pr...
School-affiliation charges remain taxable where not directly connected with examinations, while extended limitation requires proof of deliberate tax e...
Disallowance u/s 80P(2)(d) - Interest income on deposits placed with Kangra Central Cooperative Bank (KCCB) Ltd. - the Tribunal found that the Assessee met the conditions for deduction under section 80P(2)(d) since the income was derived from investments with another cooperative society, namely the KCCB Ltd. - ITAT clarified that it is not relevant to examine whether the interest income is earned from any specified cooperative activity or whether it is a case of surplus fund deployment.
Disallowance u/s 80P(2)(d) - Interest income on deposits placed with Kangra Central Cooperative Bank (KCCB) Ltd. - the Tribunal found that the Assessee met the conditions for deduction under section 80P(2)(d) since the income was derived from investments with another cooperative society, namely the KCCB Ltd. - ITAT clarified that it is not relevant to examine whether the interest income is earned from any specified cooperative activity or whether it is a case of surplus fund deployment.
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