CPC not within Jurisdiction to Disallow Deduction u/s 80P of Income Tax Act: ITAT Allows West Bengal Cooperative Society’s Claim [Read Order]

By Killamsetty Rasmita - On July 25, 2023 3:13 pm - 2 mins read

CPC - CPC not within Jurisdiction - Jurisdiction - Disallow - Deduction - Income Tax Act - Income Tax - ITAT - taxscan

The Kolkata bench of the Income Tax Appellate Tribunal (ITAT) has held that the Central Processing Centre (CPC) was not within its jurisdiction to disallow a deduction claimed by a West Bengal cooperative society under Section 80P of the Income Tax Act, 1961. The Assessee, West Bengal State Multipurpose Consumers Cooperative Federation Limited, a cooperative…

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