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<h1>High Court allows Income Tax Appeal, remands for fresh decision on section 80P</h1> The High Court of Punjab and Haryana allowed Income Tax Appeal Nos. 27, 224 of 2004, 93, 94, 165, and 637 of 2005, setting aside the Tribunal's order and ... - Issues involved: Applicability of section 80P of the Income Tax Act, 1961 to the marketing of sugar by members of the Cooperative Society.Summary:The High Court of Punjab and Haryana heard Income Tax Appeal Nos. 27, 224 of 2004, 93, 94, 165, and 637 of 2005 u/s 260A of the Income Tax Act, 1961 regarding the common question of the applicability of section 80P of the Act to the marketing of sugar by members of the Cooperative Society. The legal issue had been previously decided in favor of the assessee by the Full Bench of the Court in Budhewal Coop. Sugar Mills Limited v. CIT, (2009) 315 ITR 351. Consequently, the impugned order of the Tribunal was set aside, and the matter was remanded for a fresh decision in accordance with the law. The appeals were allowed, and the parties were directed to appear before the Tribunal for further proceedings on December 22, 2009.
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