The Mumbai bench of the Income Tax Appellate Tribunal (ITAT) has held that CIT(A) can’t disallow deduction claimed u/s 80P(2)(d) of the Income Tax Act,1961 when assessee filed an independent auditor’s report under Maharashtra Co-operative Societies Act. Neptune Snowden Peak Co-op. Housing Society Ltd, the assessee is a co-operative housing society, that had filed the…
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