https://www.taxtmi.com/caselaws?id=70755 The Tribunal upheld the decision of the CIT(Appeals) regarding the admissibility of deduction under section 80P(2)(e) and section 35C, allowing the deductions claimed by the co-operative society. It concluded that the co-operative society should not be treated as an Association of Persons (AOP) based on the arguments presented, modifying the order of the CIT(Appeals) accordingly. The departmental appeal was dismissed, affirming the decision in favor of the assessee. en-us Mon, 13 Aug 1990 00:00:00 +0530 Tue, 19 Apr 2011 10:47:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=70755 The Tribunal upheld the decision of the CIT(Appeals) regarding the admissibility of deduction under section 80P(2)(e) and section 35C, allowing the deductions claimed by the co-operative society. It concluded that the co-operative society should not be treated as an Association of Persons (AOP) based on the arguments presented, modifying the order of the CIT(Appeals) accordingly. The departmental appeal was dismissed, affirming the decision in favor of the assessee. Case-Laws Income Tax Mon, 13 Aug 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=70755