2025 (2) TMI 1588

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.... ORDER PER OMKARESHWAR CHIDARA (AM) :- The sole ground taken by the appellant Cooperative Housing Society relates to denial of deduction u/s. 80P(2)(d) of the I.T. Act by Ld. AO. 2. Aggrieved by the denial of deduction as mentioned above, the appellant filed an appeal before Ld. CIT(A) who has confirmed the addition made by the Ld. AO. As the appellant society did not get relief from t....

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....y Ltd. (ITA No. 159/Mum/2023) and Grand Paradi Cooperative Housing Society Ltd. (ITA No. 4675/Mum/2023). Finally, the Ld. AR of the appellant brought to the notice of this Bench that the issue is now fully covered in favour of the appellant by the decision of Hon'ble Supreme Court in the case of M/s. Mavilayi Service Cooperative Bank Ltd. (431 ITR 1)(SC) where it was held that the appellant is....