Shree Madhi Vibhag Khand Udyog Sahakari Mandli Ltd. Vs PCIT (ITAT Surat)
Case ke facts
Yeh co-operative bank ka case tha. Department ne Section 263 ka use karke interest deduction ko lekar revision kiya tha.
Mudda (Issue)
Kya department Section 263 lagakar co-operative bank ke interest deduction ko wapas khol sakta hai?
Faisla (Held)
ITAT ne revision ko radd kar diya. Court ko laga ki department ki taraf se galat tareeke se revision li gayi thi.
Practical takeaway
Agar aap co-operative entity hain aur interest deduction sahi diya hai, to Section 263 ke through galat revision court mein tik nahi sakti.
Original report: taxguru.in
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Yeh summary public report par aadhaarit general jaankari hai, legal advice nahi. Poora faisla padhne ke liye original source dekhiye. Published on cgaindia.com: 2026-11-04.