Banking company as per section 2(c) of Banking regulations Act, would be eligible for claim of deduction u/S 80P(2)(d) of Income Tax Act : ITAT [Read Order]
Banking company as per Section 2(c) of Banking regulations Act, 1949, would be eligible for claim of deduction under Section 80P(2)(d) of Income Tax Act, 1961, rules, ITAT
The Bangalore bench of the Income Tax Appellate Authority ( ITAT ) observed that Banking company as per Section 2(c) of Banking regulations Act, 1949, would be eligible for claim of deduction under Section 80P(2)(d) of Income Tax Act, 1961 The assessee’s claim for deduction under Section 80P(2)(a)(i) of Income Tax Act, 1961, amounting to…
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