2025 (2) TMI 1990

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....ER Per Omkareshwar Chidara (AM) :- The only ground of appeal taken by the appellant society before the ITAT is that the appellant is entitled for deduction u/s. 80P(2)(d) of the Act and Ld. CIT(A) erred in confirming the order of the Ld. AO who denied the above said deduction. 2. During the hearing before the ITAT, the Ld. AR of the appellant has filed a copy of the ITAT Mumbai order in h....

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....tive Society Ltd. (168 taxman.com 314), Kaliandas Udyog Bhavan Premises Cooperative Society Ltd. (ITA No. 6547/Mum/2017), Ashok Tower "D" Cooperative Housing Society Ltd. Vs. ITO (163 taxmann.com 598), Sai Ankur Cooperative Housing Society Vs. ITO (171 taxmann.com 44) and Mullanpur Garibdas Cooperative Multipurpose Society Vs. PCIT (163 Taxmann.com 598). 3. In all these decisions, including the....