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    Income Tax

    Denial of deduction u/s 80P(2)(a)(i) - objections of the Revenue...

    Revenue's Interpretation of 'Members' in Section 80P(2)(a)(i) Challenged for Creating Unsupported Classification in Tax Statute.

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    Income TaxJune 25, 2014Case LawsAT

    Denial of deduction u/s 80P(2)(a)(i) - objections of the Revenue that the ‘members’ defined in sub-clause(i) of section 80P(2) should only include voting members would amount to a classification within classification which is beyond the purview of tax statute - AT

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