https://www.taxtmi.com/caselaws?id=70737 The ITAT upheld the lower authorities' decisions, denying the appellant's claims for exemption under both Section 80P(2)(b) and Section 80P(2)(a)(iii) of the Income-tax Act, 1961. The appellant, a federal society, was deemed ineligible for exemption as it did not meet the criteria of being a primary society engaged in specific activities outlined in the respective sections. The appeal was dismissed, affirming the denial of exemption under both sections. en-us Tue, 09 Apr 1985 00:00:00 +0530 Mon, 18 Apr 2011 18:51:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=70737 The ITAT upheld the lower authorities' decisions, denying the appellant's claims for exemption under both Section 80P(2)(b) and Section 80P(2)(a)(iii) of the Income-tax Act, 1961. The appellant, a federal society, was deemed ineligible for exemption as it did not meet the criteria of being a primary society engaged in specific activities outlined in the respective sections. The appeal was dismissed, affirming the denial of exemption under both sections. Case-Laws Income Tax Tue, 09 Apr 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=70737