Commissioner Of Income Tax vs Ramanathapuram Distt. Co-Op. Central Bank Ltd.

Authority: Supreme Court Date: 2001-10-30 AY: 1977-78, 1978-79, 1979-80 Section: 80P(2)(a)(i) Acts: Income Tax Act 1961 Result: Assessee Citation: (2002) 175 CTR (SC) 297 : (2002) 255 ITR 423 (SC) : (2002) 123 TAXMAN 222 (SC) Justices: S.P. Bharucha, Y.K. Sabharwal & Brijesh Kumar, JJ. Appeal No: Civil Appeal Nos. 4477 to 4479 of 1998*
Whether interest on securities, government subsidies, and dividend business income of a cooperative bank are entitled to deduction under Section 80P(2)(a)(i) of the Income Tax Act, 1961 --- Held Yes, following precedent.

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