Tag Archives: Kamatchipuram Primary Agricultural Co-operative Credit Society Ltd.

Section 80P Deduction Allowed to Primary Cooperative Society for Belated Return Subject to Nominal Costs

By | September 25, 2026

Section 80P Deduction Allowed to Primary Cooperative Society for Belated Return Subject to Nominal Costs Issue Whether a primary cooperative society can be allowed the substantive tax benefit of deduction under Section 80P read with Section 80AC despite filing its return of income beyond the due date prescribed under Section 139. Facts Assessment Year: AY… Read More »