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Sec. 80P of Income Tax Act, 1961—Special Deduction—Since each assessment year is a separate unit, the intention of the legislature is in no manner defeated by not allowing deduction under Section 80P of the IT Act, by reason of sub-section (4) thereof, if the assessee society ceases to be the specified class of societies for which the deduction is provided, even if it was eligible in the initial years - THE CHOMBAL SERVICE CO-OPERATIVE BANK LTD. V/s ITO - [2020] 81 ITR (TRIB) 013 (ITAT-COCHIN)